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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202146009 9100.00-00 Extension of Time for Making Certain Elections 11/19/2021
202146008 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 11/19/2021
202146008 9100.00-00 Extension of Time for Making Certain Elections 11/19/2021
202146007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/19/2021
202146006 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 11/19/2021
202146006 302.04-02 Qualified Trade or Business 11/19/2021
202146006 302.04-03 Termination of a Business 11/19/2021
202146006 346.00-00 (Amended-1982) Partial Liquidation Defined 11/19/2021
202146005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/19/2021
202146005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/19/2021
202146004 853.00-00 Foreign Tax Credit Allowed Shareholders 11/19/2021
202146004 853.01-00 Election 11/19/2021
202146004 9100.00-00 Extension of Time for Making Certain Elections 11/19/2021
202146003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 11/19/2021
202146002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/19/2021
202146002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/19/2021
202146001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/19/2021
202146001 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/19/2021
202146001 2056.07-00 Qualified Terminable Interest Property 11/19/2021
202146001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/19/2021
202146001 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/19/2021
202146001 2519.00-00 Disposition of Certain Life Estates 11/19/2021
202146001 2702.00-00 Special Valuation Rules for Transfers in Trust 11/19/2021
202146001 61.00-00 Gross Income v. Not Gross Income 11/19/2021
202146000 6110.00-00 Index for Public Inspection of Written Determination 11/19/2021