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
202323002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/09/2023
202323001 9100.04-00 Section 168; MACRS 06/09/2023
202323000 6110.00-00 Index for Public Inspection of Written Determination 06/09/2023
202322020 4945.04-04 Grants to Individuals 06/02/2023
202322019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/02/2023
202322019 501.03-08 Educational Organizations 06/02/2023
202322018 1362.04-00 Inadvertent Terminations 06/02/2023
202322017 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322017 992.02-00 Election 06/02/2023
202322016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/02/2023
202322016 9100.22-00 Other 06/02/2023
202322015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2023
202322014 408.00-00 Individual Retirement Accounts 06/02/2023
202322014 408.03-00 Rollover Contributions 06/02/2023
202322013 408.00-00 Individual Retirement Accounts 06/02/2023
202322013 408.03-00 Rollover Contributions 06/02/2023
202322012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202322011 1362.00-00 Election by Small Business Corporation 06/02/2023
202322011 1362.01-01 Shareholder Consent 06/02/2023
202322011 1362.04-00 Inadvertent Terminations 06/02/2023
202322010 1362.00-00 Election by Small Business Corporation 06/02/2023
202322010 1362.01-00 Eligible v. Ineligible 06/02/2023
202322010 1362.02-00 Termination of Election 06/02/2023
202322010 1362.02-02 Ceases to be Small Business Corporation 06/02/2023
202322010 1362.04-00 Inadvertent Terminations 06/02/2023

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