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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202134002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134001 2010.00-00 Unified Credit Against Estate Tax 08/27/2021
202134001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134001 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134000 6110.00-00 Index for Public Inspection of Written Determination 08/27/2021
202133016 4945.04-04 Grants to Individuals 08/20/2021
202133015 501.10-00 Domestic Fraternal Societies, Orders, and Associations 08/20/2021
202133014 4958.00-00 Excess Benefit Transaction 08/20/2021
202133014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/20/2021
202133014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/20/2021
202133013 6511.03-03 Foreign Tax Credit 08/20/2021
202133012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/2021
202133012 338.01-00 Express Election 08/20/2021
202133012 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/2021
202133011 9100.22-00 Other 08/20/2021
202133010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/20/2021
202133010 2056.07-00 Qualified Terminable Interest Property 08/20/2021
202133010 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133009 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/20/2021
202133009 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133008 2632.00-00 Special Rules for Allocation of GST Exemption 08/20/2021
202133008 2642.00-00 Inclusion Ratio 08/20/2021