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
201647011 4945.04-04 Grants to Individuals 11/18/2016
201647010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016
201647009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016
201647008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016
201647007 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/18/2016
201647007 199.03-00 Domestic Production Gross Receipts (DPGR) 11/18/2016
201647006 468A.04-02 Revised Schedules 11/18/2016
201647005 856.00-00 Definition of Real Estate Investment Trust 11/18/2016
201647004 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/18/2016
201647004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/18/2016
201647003 1361.05-00 Qualified Subchapter S Subsidiary 11/18/2016
201647003 9100.00-00 Extension of Time for Making Certain Elections 11/18/2016
201647002 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 11/18/2016
201647002 9100.00-00 Extension of Time for Making Certain Elections 11/18/2016
201647001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/18/2016
201647001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/18/2016
201647001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2016
201647001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/18/2016
201647001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/18/2016
201647001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/18/2016
201647001 2601.00-00 Tax On Generation Skipping Transfers 11/18/2016
201647000 6110.00-00 Index for Public Inspection of Written Determination 11/18/2016
201646008 4945.04-04 Grants to Individuals 11/10/2016
201646007 501.05-00 Labor Organizations 11/10/2016
201646006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2016