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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202148005 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148004 856.00-00 Definition of Real Estate Investment Trust 12/03/2021
202148004 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148003 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021
202148003 2642.00-00 Inclusion Ratio 12/03/2021
202148003 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148002 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021
202148002 2642.00-00 Inclusion Ratio 12/03/2021
202148002 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148001 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148000 6110.00-00 Index for Public Inspection of Written Determination 12/03/2021
202147015 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/26/2021
202147014 6019.05-00 Deceased Donor 11/26/2021
202147013 6103.11-00 Disclosure for Tax Administration Purposes 11/26/2021
202147012 6221B.01-00 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc.-BBA 11/26/2021
202147011 6201.01-06 Assessment of Criminal Restitution 11/26/2021
202147010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/26/2021
202147010 9100.22-00 Other 11/26/2021
202147009 1362.04-00 Inadvertent Terminations 11/26/2021
202147008 7701.00-00 Definitions 11/26/2021
202147008 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2021
202147007 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/26/2021
202147006 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021