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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Number UILC Subject Release Date
202216014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/22/2022
202216014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/22/2022
202216013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/22/2022
202216013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/22/2022
202216012 9100.00-00 Extension of Time for Making Certain Elections 04/22/2022
202216011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/22/2022
202216011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/22/2022
202216010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/22/2022
202216010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/22/2022
202216009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/22/2022
202216009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/22/2022
202216008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/22/2022
202216008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/22/2022
202216007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/22/2022
202216006 2601.00-00 Tax On Generation Skipping Transfers 04/22/2022
202216005 2601.00-00 Tax On Generation Skipping Transfers 04/22/2022
202216004 2601.00-00 Tax On Generation Skipping Transfers 04/22/2022
202216003 2601.00-00 Tax On Generation Skipping Transfers 04/22/2022
202216002 2601.00-00 Tax On Generation Skipping Transfers 04/22/2022
202216001 2601.00-00 Tax On Generation Skipping Transfers 04/22/2022
202216000 6110.00-00 Index for Public Inspection of Written Determination 04/22/2022
202215016 501.07-00 Social Clubs 04/15/2022
202215015 2601.00-00 Tax On Generation Skipping Transfers 04/15/2022
202215014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/15/2022
202215014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/15/2022
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