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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Número UILC Asunto Fecha de publicación
202107011 368.03-00 Stock for Property (Type "C") 02/19/2021
202107011 368.06-00 Change in Identity, etc. (Type "F") 02/19/2021
202107011 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/19/2021
202107010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 02/19/2021
202107010 9100.22-00 Other 02/19/2021
202107009 355.01-00 Spin-Off 02/19/2021
202107009 9411.10-00 Corporate Inversions (§ 7874) 02/19/2021
202107008 1092.05-00 Mixed Straddles 02/19/2021
202107007 1092.05-00 Mixed Straddles 02/19/2021
202107006 1092.05-00 Mixed Straddles 02/19/2021
202107005 1092.05-00 Mixed Straddles 02/19/2021
202107004 1092.05-00 Mixed Straddles 02/19/2021
202107003 2010.03-01 Deceased Spousal Unused Exclusion Amount 02/19/2021
202107003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/19/2021
202107002 2632.00-00 Special Rules for Allocation of GST Exemption 02/19/2021
202107002 2642.00-00 Inclusion Ratio 02/19/2021
202107002 9100.00-00 Extension of Time for Making Certain Elections 02/19/2021
202107001 2632.00-00 Special Rules for Allocation of GST Exemption 02/19/2021
202107001 2642.00-00 Inclusion Ratio 02/19/2021
202107001 9100.00-00 Extension of Time for Making Certain Elections 02/19/2021
202107000 6110.00-00 Index for Public Inspection of Written Determination 02/19/2021
202106002 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 02/12/2021
202106001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 02/12/2021
202106001 9100.22-00 Other 02/12/2021
202106000 6110.00-00 Index for Public Inspection of Written Determination 02/12/2021