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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Nimewo UILC Sijè Dat Piblikasyon
201723004 7704.03-00 Qualifying Income 06/09/2017
201723003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723003 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723002 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723001 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723000 6110.00-00 Index for Public Inspection of Written Determination 06/09/2017
201722029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/02/2017
201722028 56.54-04 Intangible Drilling Cost Preference 06/02/2017
201722028 613.02-00 Gross Income From Property 06/02/2017
201722027 6331.18-00 Levy Procedure 06/02/2017
201722026 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 06/02/2017
201722025 6231.07-00 Tax Matters Partner 06/02/2017
201722024 9100.22-00 Other 06/02/2017
201722024 992.02-00 Election 06/02/2017
201722023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/02/2017
201722023 7704.03-00 Qualifying Income 06/02/2017
201722022 1362.04-00 Inadvertent Terminations 06/02/2017
201722021 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/02/2017
201722021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/02/2017
201722020 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/02/2017