IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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202249013 884.00-00 Branch Tax 12/09/2022
202249013 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 12/09/2022
202249013 884.08-40 Incorporation of a U. S. Business 12/09/2022
202249013 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249012 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249012 9100.22-00 Other 12/09/2022
202249012 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/09/2022
202249012 951A.02-00 Net CFC Tested Income 12/09/2022
202249011 355.01-00 Spin-Off 12/09/2022
202249011 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2022
202249010 1502.75-00 Filing Requirements 12/09/2022
202249010 9100.20-00 Section 1502; Election to File Consolidated Return 12/09/2022
202249009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/09/2022
202249009 1502.21-00 Consolidated Net Operating Loss Deduction 12/09/2022
202249009 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249009 9100.22-00 Other 12/09/2022
202249008 7701.00-00 Definitions 12/09/2022
202249008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/09/2022
202249007 9100.22-00 Other 12/09/2022
202249006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/09/2022
202249006 2056.07-00 Qualified Terminable Interest Property 12/09/2022
202249006 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/09/2022
202249004 1362.00-00 Election by Small Business Corporation 12/09/2022
202249004 1362.02-00 Termination of Election 12/09/2022

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