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
201544012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/30/2015
201544012 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544011 9100.22-00 Other 10/30/2015
201544011 992.02-00 Election 10/30/2015
201544010 9100.22-00 Other 10/30/2015
201544010 992.02-00 Election 10/30/2015
201544009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
201544008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
201544007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
201544006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/30/2015
201544006 1362.04-00 Inadvertent Terminations 10/30/2015
201544005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/30/2015
201544005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/30/2015
201544005 2501.01-00 Gift v. Not a Gift 10/30/2015
201544004 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544003 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/30/2015
201544003 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544002 1014.00-00 Basis of Property Acquired From a Decedent 10/30/2015
201544002 672.05-01 Exceptions to General Rule 10/30/2015
201544001 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/30/2015
201544001 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544000 6110.00-00 Index for Public Inspection of Written Determination 10/30/2015
201543022 402.08-00 Rollover Contributions 10/23/2015
201543021 408.03-00 Rollover Contributions 10/23/2015
201543020 4945.04-04 Grants to Individuals 10/23/2015