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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Number UILC Subject Release Date
201636010 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636006 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201803004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/19/2018
200344021 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/31/2003
202001013 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001014 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001015 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
201132005 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments in the Tax Year Even Though Not Paid Until Subsequent Year 08/12/2011
200626021 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 06/30/2006
200418040 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/30/2004
202332004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 08/11/2023
200517012 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/29/2005
202242004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/21/2022
202242007 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/21/2022
200702016 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/12/2007
199920020 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 05/21/1999
200430001 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/23/2004
200029014 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/21/2000
200007010 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/18/2000
199952027 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/31/1999
200048022 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/01/2000
200652039 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/29/2006
200115008 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 04/13/2001
201006022 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/12/2010
200430021 9100.28-00 Regulation Section 1.1502-20; Extension of Time for Making Election 07/23/2004
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