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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Номер UILC Тема Дата публикации
202242005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/21/2022
202242005 9100.22-00 Other 10/21/2022
202242004 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/21/2022
202242003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/21/2022
202242003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/21/2022
202242002 2056.07-00 Qualified Terminable Interest Property 10/21/2022
202242002 2632.03-00 Allocation of Unused GST Exemption 10/21/2022
202242002 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242001 1362.00-00 Election by Small Business Corporation 10/21/2022
202242001 1362.01-00 Eligible v. Ineligible 10/21/2022
202242001 1362.04-00 Inadvertent Terminations 10/21/2022
202242001 9100.00-00 Extension of Time for Making Certain Elections 10/21/2022
202242001 9100.22-00 Other 10/21/2022
202242000 6110.00-00 Index for Public Inspection of Written Determination 10/21/2022
202241007 501.03-31 Limitation of Beneficiaries 10/14/2022
202241006 9999.00-00 Miscellaneous Issues 10/14/2022
202241005 1362.00-00 Election by Small Business Corporation 10/14/2022
202241005 1362.04-00 Inadvertent Terminations 10/14/2022
202241005 9100.00-00 Extension of Time for Making Certain Elections 10/14/2022
202241004 1362.00-00 Election by Small Business Corporation 10/14/2022
202241004 1362.04-00 Inadvertent Terminations 10/14/2022
202241004 9100.00-00 Extension of Time for Making Certain Elections 10/14/2022
202241003 1362.00-00 Election by Small Business Corporation 10/14/2022
202241003 1362.04-00 Inadvertent Terminations 10/14/2022

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