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
202206004 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206003 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206003 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206002 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206002 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206001 856.00-00 Definition of Real Estate Investment Trust 02/11/2022
202206001 9100.00-00 Extension of Time for Making Certain Elections 02/11/2022
202206000 6110.00-00 Index for Public Inspection of Written Determination 02/11/2022
202205025 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/04/2022
202205025 6103.01-00 General Rule 02/04/2022
202205025 6103.03-00 Disclosure to Taxpayer's Designee 02/04/2022
202205024 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 02/04/2022
202205024 51.00-00 (Was Formerly Section 44B) Targeted Jobs Credit 02/04/2022
202205023 108.01-00 Exclusion From Gross Income 02/04/2022
202205023 108.01-04 Qualified Real Property Business Indebtedness Exclusion 02/04/2022
202205023 108.02-01 Election to Reduce Basis of Depreciable Property First 02/04/2022
202205022 108.01-00 Exclusion From Gross Income 02/04/2022
202205022 108.01-04 Qualified Real Property Business Indebtedness Exclusion 02/04/2022
202205022 108.02-01 Election to Reduce Basis of Depreciable Property First 02/04/2022
202205021 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/04/2022
202205020 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/04/2022
202205019 2632.00-00 Special Rules for Allocation of GST Exemption 02/04/2022
202205019 9100.00-00 Extension of Time for Making Certain Elections 02/04/2022
202205018 1362.00-00 Election by Small Business Corporation 02/04/2022
202205017 141.00-00 Private Activity Bond; Qualified Bond 02/04/2022
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