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
202207001 1295.02-02 Retroactive Elections 02/18/2022
202207000 6110.00-00 Index for Public Inspection of Written Determination 02/18/2022
202206018 146.07-00 Carryforward of Allocation 02/11/2022
202206018 9100.03-00 Section 146; Volume Cap 02/11/2022
202206017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/11/2022
202206017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/11/2022
202206016 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/11/2022
202206015 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/11/2022
202206014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/11/2022
202206014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/11/2022
202206013 501.38-00 Legislative and Political Propaganda Activities 02/11/2022
202206013 501.38-02 Electing Expenditure Test 02/11/2022
202206013 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/11/2022
202206012 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206011 9100.02-03 R and D Expenditures 02/11/2022
202206010 168.24-01 Normalization Rules 02/11/2022
202206009 1042.05-00 Recapture on Disposition of Qualified Replacement Property 02/11/2022
202206008 2601.00-00 Tax On Generation Skipping Transfers 02/11/2022
202206007 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/11/2022
202206006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/11/2022
202206005 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206005 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206004 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
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