Skip to main content

Written determinations

 

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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
202623002 4053.00-00 Exemptions 06/05/2026
202623002 7701.00-00 Definitions 06/05/2026
202623001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/05/2026
202623001 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 06/05/2026
202623001 2056.19-01 Exception For Qualified Domestic Trust 06/05/2026
202623001 2056A.04-00 Effective Election 06/05/2026
202623001 9100.00-00 Extension of Time for Making Certain Elections 06/05/2026
202623000 6110.00-00 Index for Public Inspection of Written Determination 06/05/2026
202622013 4945.04-04 Grants to Individuals 05/29/2026
202622012 6033.01-00 Exempt v. Non Exempt From Filing 05/29/2026
202622011 4945.04-04 Grants to Individuals 05/29/2026
202622010 6033.01-00 Exempt v. Non Exempt From Filing 05/29/2026
202622009 4945.04-04 Grants to Individuals 05/29/2026
202622008 4942.03-07 Set-Asides 05/29/2026
202622007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/29/2026
202622007 355.01-01 Split-Off 05/29/2026
202622007 368.00-00 Definitions Relating to Corporate Reorganizations 05/29/2026
202622007 368.04-00 Assets for Control of Transferee (Type "D") 05/29/2026
202622006 7701.00-00 Definitions 05/29/2026
202622006 9100.00-00 Extension of Time for Making Certain Elections 05/29/2026
202622006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2026
202622005 1362.01-03 Late Elections 05/29/2026
202622005 9100.00-00 Extension of Time for Making Certain Elections 05/29/2026
202622004 7701.00-00 Definitions 05/29/2026
202622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2026