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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Nimewo UILC Sijè Dat Piblikasyon
202339017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/29/2023
202339010 9100.00-00 Extension of Time for Making Certain Elections 09/29/2023
202339009 368.06-00 Change in Identity, etc. (Type "F") 09/29/2023
202339008 1001.02-03 Sale or Other Disposition of Certain Term Interest After October 9, 1969 09/29/2023
202339008 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/29/2023
202339008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/29/2023
202339008 2056.07-00 Qualified Terminable Interest Property 09/29/2023
202339008 2207.00-00 Liability of Recipient of Property Over Which Decedent Had Power of Appointment 09/29/2023
202339008 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/29/2023
202339008 2519.00-00 Disposition of Certain Life Estates 09/29/2023
202339007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/29/2023
202339007 355.01-00 Spin-Off 09/29/2023
202339007 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/29/2023
202339007 368.04-00 Assets for Control of Transferee (Type "D") 09/29/2023
202339006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/29/2023
202339006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/29/2023
202339005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/29/2023
202339005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/29/2023

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