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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201719020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719019 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719019 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2017
201719017 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719017 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719016 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719015 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719015 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719014 2032.00-00 Alternate Valuation 05/12/2017
201719014 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719013 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719013 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719012 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719012 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719011 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719010 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719009 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/12/2017
201719008 2601.00-00 Tax On Generation Skipping Transfers 05/12/2017
201719007 754.02-00 Timeliness of Election 05/12/2017
201719007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2017
201719006 754.02-00 Timeliness of Election 05/12/2017