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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201724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724015 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724015 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724014 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724013 1362.00-00 Election by Small Business Corporation 06/16/2017
201724013 1362.04-00 Inadvertent Terminations 06/16/2017
201724012 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/16/2017
201724011 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017
201724010 7701.00-00 Definitions 06/16/2017
201724010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724009 7701.00-00 Definitions 06/16/2017
201724009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724008 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724008 2642.00-00 Inclusion Ratio 06/16/2017
201724008 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724007 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 06/16/2017
201724007 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724007 2652.00-00 Other Definitions 06/16/2017
201724006 1362.01-03 Late Elections 06/16/2017
201724005 42.00-00 Low-Income Housing Credit 06/16/2017
201724005 9100.01-00 Section 42; Low-Income Housing Credit 06/16/2017
201724004 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/16/2017
201724004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/16/2017