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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201622029 1295.02-02 Retroactive Elections 05/27/2016
201622028 1295.02-02 Retroactive Elections 05/27/2016
201622027 2010.00-00 Unified Credit Against Estate Tax 05/27/2016
201622027 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622026 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/27/2016
201622026 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/27/2016
201622025 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622025 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622024 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/27/2016
201622024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/27/2016
201622023 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/27/2016
201622023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/27/2016
201622022 9100.22-00 Other 05/27/2016
201622022 992.02-00 Election 05/27/2016
201622021 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622021 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622020 7701.00-00 Definitions 05/27/2016
201622020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622019 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/27/2016
201622019 9100.22-00 Other 05/27/2016
201622018 7701.00-00 Definitions 05/27/2016
201622018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622017 7701.00-00 Definitions 05/27/2016
201622017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622016 7701.00-00 Definitions 05/27/2016
Official Adobe Website