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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202202007 2652.01-00 Transferor Defined 01/14/2022
202202007 2652.01-02 Special Election for QTIP 01/14/2022
202202007 2654.00-00 Special Rules 01/14/2022
202202007 9100.00-00 Extension of Time for Making Certain Elections 01/14/2022
202202006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/14/2022
202202006 9100.00-00 Extension of Time for Making Certain Elections 01/14/2022
202202005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/14/2022
202202005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/14/2022
202202004 853.00-00 Foreign Tax Credit Allowed Shareholders 01/14/2022
202202004 853.01-00 Election 01/14/2022
202202004 9100.00-00 Extension of Time for Making Certain Elections 01/14/2022
202202003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/14/2022
202202003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/14/2022
202202002 42.00-00 Low-Income Housing Credit 01/14/2022
202202002 9100.01-00 Section 42; Low-Income Housing Credit 01/14/2022
202202001 7701.00-00 Definitions 01/14/2022
202202001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2022
202202000 6110.00-00 Index for Public Inspection of Written Determination 01/14/2022
202201015 501.33-00 Private v. Public Interest Served 01/07/2022
202201015 501.35-00 "Exclusively" Test 01/07/2022
202201014 501.07-03 Leases or Sales of Club Property 01/07/2022
202201013 7701.00-00 Definitions 01/07/2022
202201013 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201012 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022

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