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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202017021 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/24/2020
202017021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/24/2020
202017020 1362.00-00 Election by Small Business Corporation 04/24/2020
202017019 7701.00-00 Definitions 04/24/2020
202017019 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2020
202017018 2041.03-00 General Power v. Not a General Power 04/24/2020
202017018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/24/2020
202017018 671.02-00 Persons Treated as Grantors 04/24/2020
202017017 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/24/2020
202017016 853.00-00 Foreign Tax Credit Allowed Shareholders 04/24/2020
202017016 853.01-00 Election 04/24/2020
202017016 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017015 168.24-01 Normalization Rules 04/24/2020
202017014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017014 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017014 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017013 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017013 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017012 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017012 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020

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