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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Nimewo UILC Sijè Dat Piblikasyon
202135006 7701.00-00 Definitions 09/03/2021
202135006 9100.00-00 Extension of Time for Making Certain Elections 09/03/2021
202135006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/03/2021
202135005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/03/2021
202135004 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 09/03/2021
202135004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/03/2021
202135003 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/03/2021
202135003 9100.22-00 Other 09/03/2021
202135002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/03/2021
202135002 9100.22-00 Other 09/03/2021
202135001 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/2021
202135001 338.01-00 Express Election 09/03/2021
202135001 338.01-02 Time in which Election must be made 09/03/2021
202135001 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/03/2021
202135000 6110.00-00 Index for Public Inspection of Written Determination 09/03/2021
202134019 408.03-00 Rollover Contributions 08/27/2021
202134018 501.03-08 Educational Organizations 08/27/2021
202134017 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 08/27/2021
202134017 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 08/27/2021
202134016 6700.02-01 False Statement of Tax Benefit 08/27/2021
202134015 2010.00-00 Unified Credit Against Estate Tax 08/27/2021
202134015 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134015 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134014 2010.00-00 Unified Credit Against Estate Tax 08/27/2021

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