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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202239008 1362.04-00 Inadvertent Terminations 09/30/2022
202239007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022
202239007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022
202239006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/30/2022
202239006 643.05-00 Treatment of Property Distributed in Kind 09/30/2022
202239006 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022
202239005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022
202239005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022
202239004 2601.00-00 Tax On Generation Skipping Transfers 09/30/2022
202239003 2601.00-00 Tax On Generation Skipping Transfers 09/30/2022
202239002 167.22-01 Normalization Rules 09/30/2022
202239001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/30/2022
202239000 6110.00-00 Index for Public Inspection of Written Determination 09/30/2022
202238020 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238019 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022
202238018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238016 501.07-00 Social Clubs 09/23/2022
202238015 501.07-00 Social Clubs 09/23/2022
202238014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238013 501.07-00 Social Clubs 09/23/2022
202238012 501.07-00 Social Clubs 09/23/2022
202238011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2022
202238010 501.03-30 Organizational and Operational Tests 09/23/2022

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