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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202232002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/12/2022
202232002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/12/2022
202232001 9100.22-00 Other 08/12/2022
202232000 6110.00-00 Index for Public Inspection of Written Determination 08/12/2022
202231015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/05/2022
202231015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2022
202231015 501.03-30 Organizational and Operational Tests 08/05/2022
202231014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/05/2022
202231014 1502.77-00 Common Parent Agent for Subsidiaries 08/05/2022
202231014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/05/2022
202231013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/05/2022
202231013 355.01-00 Spin-Off 08/05/2022
202231013 355.01-01 Split-Off 08/05/2022
202231013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/05/2022
202231013 368.04-00 Assets for Control of Transferee (Type "D") 08/05/2022
202231012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/05/2022
202231012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/05/2022
202231011 1361.00-00 Definitions 08/05/2022
202231011 1361.05-00 Qualified Subchapter S Subsidiary 08/05/2022
202231011 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022
202231010 4942.00-00 Taxes on Failure to Distribute Income 08/05/2022
202231010 4942.03-00 Definitions of Principal Terms 08/05/2022
202231010 4942.03-05 Qualifying Distribution 08/05/2022
202231010 4942.03-06 Contributions to "Pass-Through" Organizations 08/05/2022
202231010 9100.00-00 Extension of Time for Making Certain Elections 08/05/2022

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