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
202351005 2652.01-00 Transferor Defined 12/22/2023
202351005 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023
202351004 2632.03-00 Allocation of Unused GST Exemption 12/22/2023
202351004 2642.00-00 Inclusion Ratio 12/22/2023
202351004 2652.01-00 Transferor Defined 12/22/2023
202351004 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023
202351003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/22/2023
202351003 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023
202351002 1362.00-00 Election by Small Business Corporation 12/22/2023
202351001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/22/2023
202351000 6110.00-00 Index for Public Inspection of Written Determination 12/22/2023
202350018 4945.04-04 Grants to Individuals 12/31/1969
202350017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2023
202350016 501.05-00 Labor Organizations 12/15/2023
202350015 1295.02-00 Time For Making Election 12/15/2023
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
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