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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201631002 2010.00-00 Unified Credit Against Estate Tax 07/29/2016
201631002 9100.00-00 Extension of Time for Making Certain Elections 07/29/2016
201631001 2010.00-00 Unified Credit Against Estate Tax 07/29/2016
201631001 9100.00-00 Extension of Time for Making Certain Elections 07/29/2016
201631000 6110.00-00 Index for Public Inspection of Written Determination 07/29/2016
201630022 408.03-00 Rollover Contributions 07/22/2016
201630021 408.03-00 Rollover Contributions 07/22/2016
201630020 408.03-00 Rollover Contributions 07/22/2016
201630019 412.00-00 Minimum Funding Standards 07/22/2016
201630018 4945.04-04 Grants to Individuals 07/22/2016
201630017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/22/2016
201630016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/22/2016
201630015 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 07/22/2016
201630015 199.03-00 Domestic Production Gross Receipts (DPGR) 07/22/2016
201630015 199.03-09 Derived from a Qualified Film 07/22/2016
201630014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2016
201630013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2016
201630012 2010.00-00 Unified Credit Against Estate Tax 07/22/2016
201630012 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630011 141.00-00 Private Activity Bond; Qualified Bond 07/22/2016
201630010 2010.04-00 Portability Election under � 2010(c)(5)(A) 07/22/2016
201630010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 07/22/2016
201630009 4941.04-00 Definition of Self-Dealing 07/22/2016
201630009 4943.03-01 Permitted Holdings 07/22/2016
201630009 4944.05-00 Definitions 07/22/2016