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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
202229038 4945.04-04 Grants to Individuals 07/22/2022
202229037 4945.04-04 Grants to Individuals 07/22/2022
202229036 469.00-00 Passive Activity Losses and Credits Limited 07/22/2022
202229036 469.03-00 Passive Activity Defined 07/22/2022
202229036 469.08-00 Material Participation Defined 07/22/2022
202229035 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229035 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/22/2022
202229034 1295.02-02 Retroactive Elections 07/22/2022
202229033 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/22/2022
202229032 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229032 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/22/2022
202229031 1362.01-02 Election After Termination 07/22/2022
202229030 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 07/22/2022
202229030 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 07/22/2022
202229030 1502.98-05 Apportionment 07/22/2022
202229030 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229030 9100.22-00 Other 07/22/2022
202229029 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229029 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/22/2022
202229028 2056.07-00 Qualified Terminable Interest Property 07/22/2022
202229028 2632.03-00 Allocation of Unused GST Exemption 07/22/2022
202229028 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229027 7701.00-00 Definitions 07/22/2022
202229027 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/22/2022
Get Adobe Acrobat Reader