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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编号 UILC 主题 发布日期
202149005 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021
202149004 1362.01-03 Late Elections 12/10/2021
202149004 1362.04-00 Inadvertent Terminations 12/10/2021
202149003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/10/2021
202149003 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021
202149002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/10/2021
202149002 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021
202149001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/10/2021
202149001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/10/2021
202149000 6110.00-00 Index for Public Inspection of Written Determination 12/10/2021
202148006 6225.01-00 Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) 12/03/2021
202148005 856.00-00 Definition of Real Estate Investment Trust 12/03/2021
202148005 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148004 856.00-00 Definition of Real Estate Investment Trust 12/03/2021
202148004 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148003 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021
202148003 2642.00-00 Inclusion Ratio 12/03/2021
202148003 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148002 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021
202148002 2642.00-00 Inclusion Ratio 12/03/2021
202148002 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148001 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148000 6110.00-00 Index for Public Inspection of Written Determination 12/03/2021
202147015 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/26/2021
202147014 6019.05-00 Deceased Donor 11/26/2021

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