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
202152010 368.04-00 Assets for Control of Transferee (Type "D") 12/30/2021
202152009 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021
202152008 7701.00-00 Definitions 12/30/2021
202152008 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021
202152008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/30/2021
202152007 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021
202152007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/30/2021
202152006 2001.00-00 Imposition and Rate of Tax 12/30/2021
202152006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2021
202152006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2021
202152006 2652.00-00 Other Definitions 12/30/2021
202152005 1362.04-00 Inadvertent Terminations 12/30/2021
202152004 162.21-17 False Claims Act Settlements with DOJ - Health Care Fraud 12/30/2021
202152003 1361.05-00 Qualified Subchapter S Subsidiary 12/30/2021
202152003 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021
202152002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/30/2021
202152002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/30/2021
202152001 1362.00-00 Election by Small Business Corporation 12/30/2021
202152001 1362.04-00 Inadvertent Terminations 12/30/2021
202152000 6110.00-00 Index for Public Inspection of Written Determination 12/30/2021
202151015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
202151011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2021
Get Adobe Acrobat Reader