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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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Showing 7201 - 7225 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202203003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 01/21/2022 |
| 202203003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 01/21/2022 |
| 202203002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/21/2022 |
| 202203001 | 1295.02-02 | Retroactive Elections | 01/21/2022 |
| 202203000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/21/2022 |
| 202202017 | 501.03-30 | Organizational and Operational Tests | 01/14/2022 |
| 202202017 | 501.35-00 | "Exclusively" Test | 01/14/2022 |
| 202202016 | 4945.04-04 | Grants to Individuals | 01/14/2022 |
| 202202015 | 7701.00-00 | Definitions | 01/14/2022 |
| 202202015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/14/2022 |
| 202202014 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 01/14/2022 |
| 202202014 | 7507.00-00 | Exemption of Insolvent Banks From Tax | 01/14/2022 |
| 202202013 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/14/2022 |
| 202202012 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/14/2022 |
| 202202011 | 6018.00-00 | Estate Tax Returns | 01/14/2022 |
| 202202011 | 6091.04-00 | Estate Tax Returns | 01/14/2022 |
| 202202010 | 3402.00-00 | Income Tax Collected at Source | 01/14/2022 |
| 202202010 | 6402.00-00 | Authority to Make Credits or Refunds | 01/14/2022 |
| 202202010 | 6413.00-00 | Special Rules Applicable to Certain Employment Taxes | 01/14/2022 |
| 202202010 | 6414.00-00 | Income Tax Withheld | 01/14/2022 |
| 202202009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/14/2022 |
| 202202008 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 01/14/2022 |
| 202202008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 01/14/2022 |
| 202202007 | 2632.03-00 | Allocation of Unused GST Exemption | 01/14/2022 |
| 202202007 | 2652.01-00 | Transferor Defined | 01/14/2022 |
