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
Nimewo 202207007 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/18/2022
Nimewo 202207007 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 02/18/2022
Nimewo 202207007 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 02/18/2022
Nimewo 202207007 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/18/2022
Nimewo 202207006 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 02/18/2022
Nimewo 202207006 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 02/18/2022
Nimewo 202207005 UILC 831.00-00 Sijè Tax On Insurance Companies Other Than Life Insurance Companies Dat Piblikasyon 02/18/2022
Nimewo 202207004 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 02/18/2022
Nimewo 202207004 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 02/18/2022
Nimewo 202207003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/18/2022
Nimewo 202207002 UILC 860.00-00 Sijè Deduction for Deficiency Dividends Dat Piblikasyon 02/18/2022
Nimewo 202207002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/18/2022
Nimewo 202207001 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 02/18/2022
Nimewo 202207000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/18/2022
Nimewo 202206018 UILC 146.07-00 Sijè Carryforward of Allocation Dat Piblikasyon 02/11/2022
Nimewo 202206018 UILC 9100.03-00 Sijè Section 146; Volume Cap Dat Piblikasyon 02/11/2022
Nimewo 202206017 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 02/11/2022
Nimewo 202206017 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 02/11/2022
Nimewo 202206016 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 02/11/2022
Nimewo 202206015 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 02/11/2022
Nimewo 202206014 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 02/11/2022
Nimewo 202206014 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 02/11/2022
Nimewo 202206013 UILC 501.38-00 Sijè Legislative and Political Propaganda Activities Dat Piblikasyon 02/11/2022
Nimewo 202206013 UILC 501.38-02 Sijè Electing Expenditure Test Dat Piblikasyon 02/11/2022
Nimewo 202206013 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/11/2022