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
202342007 9100.22-00 Other 10/20/2023
202342006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342006 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342006 9100.22-00 Other 10/20/2023
202342005 1400Z.01-00 Designation of Opportunity Zones 10/20/2023
202342005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342005 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342004 1400Z.01-00 Designation of Opportunity Zones 10/20/2023
202342004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342004 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/20/2023
202342003 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023
202342002 4943.03-01 Permitted Holdings 10/20/2023
202342001 1362.00-00 Election by Small Business Corporation 10/20/2023
202342001 1362.01-00 Eligible v. Ineligible 10/20/2023
202342001 1362.04-00 Inadvertent Terminations 10/20/2023
202342000 6110.00-00 Index for Public Inspection of Written Determination 10/20/2023
202341014 4945.04-04 Grants to Individuals 10/13/2023
202341013 4945.04-04 Grants to Individuals 10/13/2023
202341012 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/13/2023
202341011 4945.04-04 Grants to Individuals 10/13/2023
202341010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/13/2023
202341010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/13/2023
202341009 1400Z.01-00 Designation of Opportunity Zones 10/13/2023
202341008 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/13/2023
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