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
202215014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/15/2022
202215014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/15/2022
202215013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/15/2022
202215013 9100.22-00 Other 04/15/2022
202215012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/15/2022
202215011 9100.04-00 Section 168; MACRS 04/15/2022
202215010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/15/2022
202215010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/15/2022
202215009 9100.00-00 Extension of Time for Making Certain Elections 04/15/2022
202215008 9100.00-00 Extension of Time for Making Certain Elections 04/15/2022
202215008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2022
202215007 9100.00-00 Extension of Time for Making Certain Elections 04/15/2022
202215006 9100.00-00 Extension of Time for Making Certain Elections 04/15/2022
202215005 9100.10-00 Section 446 04/15/2022
202215004 1362.00-00 Election by Small Business Corporation 04/15/2022
202215004 1362.04-00 Inadvertent Terminations 04/15/2022
202215003 1362.00-00 Election by Small Business Corporation 04/15/2022
202215003 1362.02-00 Termination of Election 04/15/2022
202215003 1362.04-00 Inadvertent Terminations 04/15/2022
202215002 1362.00-00 Election by Small Business Corporation 04/15/2022
202215002 1362.04-00 Inadvertent Terminations 04/15/2022
202215001 754.02-00 Timeliness of Election 04/15/2022
202215001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2022
202215000 6110.00-00 Index for Public Inspection of Written Determination 04/15/2022
202214020 4945.04-04 Grants to Individuals 04/08/2022
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