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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Number UILC Subject Release Date
202224011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 06/17/2022
202224011 597.05-01 Basis 06/17/2022
202224010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/17/2022
202224010 1234A.01-00 Right or Obligation With Respect to Personal Property 06/17/2022
202224010 165.00-00 Deductions For Losses 06/17/2022
202224010 263.08-03 Payment for Cancellation 06/17/2022
202224009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/17/2022
202224009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/17/2022
202224008 2601.00-00 Tax On Generation Skipping Transfers 06/17/2022
202224007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/17/2022
202224007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/17/2022
202224006 59.05-04 Elections 06/17/2022
202224006 9100.02-04 IDC Expenditures 06/17/2022
202224006 9100.02-06 Exploration Expenditures 06/17/2022
202224005 263.16-00 Election to Deduct or Capitalize Certain Expenditures 06/17/2022
202224004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/17/2022
202224004 338.01-02 Time in which Election must be made 06/17/2022
202224004 9100.00-00 Extension of Time for Making Certain Elections 06/17/2022
202224004 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/17/2022
202224003 1382.00-00 Taxable Income of Cooperatives 06/17/2022
202224003 1388.00-00 Definitions; Special Rules 06/17/2022
202224002 355.01-00 Spin-Off 06/17/2022
202224002 355.01-01 Split-Off 06/17/2022
202224002 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/17/2022
202224002 368.04-00 Assets for Control of Transferee (Type "D") 06/17/2022
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