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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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Afiche 6976 - 7000 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202210013 | 9100.04-00 | Section 168; MACRS | 03/11/2022 |
| 202210012 | 355.01-00 | Spin-Off | 03/11/2022 |
| 202210011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/11/2022 |
| 202210011 | 2642.00-00 | Inclusion Ratio | 03/11/2022 |
| 202210011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2022 |
| 202210010 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 03/11/2022 |
| 202210009 | 1092.05-00 | Mixed Straddles | 03/11/2022 |
| 202210008 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/11/2022 |
| 202210008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/11/2022 |
| 202210007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/11/2022 |
| 202210007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/11/2022 |
| 202210006 | 7701.00-00 | Definitions | 03/11/2022 |
| 202210006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2022 |
| 202210005 | 302.04-03 | Termination of a Business | 03/11/2022 |
| 202210004 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 03/11/2022 |
| 202210003 | 7701.00-00 | Definitions | 03/11/2022 |
| 202210003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2022 |
| 202210003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2022 |
| 202210002 | 1361.03-02 | Qualified Subchapter S Trusts | 03/11/2022 |
| 202210002 | 1362.00-00 | Election by Small Business Corporation | 03/11/2022 |
| 202210002 | 1362.01-01 | Shareholder Consent | 03/11/2022 |
| 202210002 | 1362.04-00 | Inadvertent Terminations | 03/11/2022 |
| 202210001 | 1362.04-00 | Inadvertent Terminations | 03/11/2022 |
| 202210000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/11/2022 |
| 202209013 | 4945.04-04 | Grants to Individuals | 03/04/2022 |
