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
202406006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024
202406006 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024
202406006 305.04-00 Disproportionate Distributions 02/09/2024
202406005 118.01-00 Contributions by Shareholders 02/09/2024
202406005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024
202406005 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024
202406005 305.04-00 Disproportionate Distributions 02/09/2024
202406004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/09/2024
202406004 1502.75-00 Filing Requirements 02/09/2024
202406004 9100.00-00 Extension of Time for Making Certain Elections 02/09/2024
202406004 9100.20-00 Section 1502; Election to File Consolidated Return 02/09/2024
202406003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/09/2024
202406003 9100.00-00 Extension of Time for Making Certain Elections 02/09/2024
202406002 118.01-00 Contributions by Shareholders 02/09/2024
202406002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024
202406002 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024
202406002 305.04-00 Disproportionate Distributions 02/09/2024
202406001 118.01-00 Contributions by Shareholders 02/09/2024
202406001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024
202406001 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024
202406001 305.04-00 Disproportionate Distributions 02/09/2024
202406000 6110.00-00 Index for Public Inspection of Written Determination 02/09/2024
202405018 4942.03-07 Set-Asides 02/02/2024
202405017 4945.04-04 Grants to Individuals 02/02/2024
202405016 4945.04-04 Grants to Individuals 02/02/2024