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
202350015 1295.02-02 Retroactive Elections 12/15/2023
202350014 9999.00-00 Miscellaneous Issues 12/15/2023
202350014 9999.98-00 Not Able to Identify Under Present List 12/15/2023
202350013 42.00-00 Low-Income Housing Credit 12/15/2023
202350013 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023
202350013 9100.01-00 Section 42; Low-Income Housing Credit 12/15/2023
202350012 9100.10-00 Section 446 12/15/2023
202350011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/15/2023
202350011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/15/2023
202350010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/15/2023
202350010 355.01-00 Spin-Off 12/15/2023
202350010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/15/2023
202350010 361.02-00 Distributions 12/15/2023
202350010 361.02-02 Certain Transfers to Creditors 12/15/2023
202350010 368.00-00 Definitions Relating to Corporate Reorganizations 12/15/2023
202350010 368.04-00 Assets for Control of Transferee (Type "D") 12/15/2023
202350009 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023
202350009 9100.22-00 Other 12/15/2023
202350009 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/15/2023
202350009 951A.02-00 Net CFC Tested Income 12/15/2023
202350008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/15/2023
202350008 9100.22-00 Other 12/15/2023
202350007 9100.10-00 Section 446 12/15/2023
202350007 9100.10-01 Accounting Methods 12/15/2023
202350006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/15/2023
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