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
202221008 501.02-00 Title-Holding Company 05/27/2022
202221007 9100.04-00 Section 168; MACRS 05/27/2022
202221006 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/27/2022
202221005 9100.00-00 Extension of Time for Making Certain Elections 05/27/2022
202221005 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/27/2022
202221004 9100.00-00 Extension of Time for Making Certain Elections 05/27/2022
202221004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2022
202221003 1362.04-00 Inadvertent Terminations 05/27/2022
202221002 139.00-00 Disaster Relief Payments 05/27/2022
202221002 61.00-00 Gross Income v. Not Gross Income 05/27/2022
202221001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/27/2022
202221001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/27/2022
202221000 6110.00-00 Index for Public Inspection of Written Determination 05/27/2022
202220015 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/20/2022
202220015 6103.03-00 Disclosure to Taxpayer's Designee 05/20/2022
202220014 1295.02-02 Retroactive Elections 05/20/2022
202220013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/20/2022
202220013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/20/2022
202220012 856.00-00 Definition of Real Estate Investment Trust 05/20/2022
202220011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/20/2022
202220011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/20/2022
202220010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/20/2022
202220010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/20/2022
202220009 2632.00-00 Special Rules for Allocation of GST Exemption 05/20/2022
202220009 2642.00-00 Inclusion Ratio 05/20/2022
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