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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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Showing 2676 - 2700 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202420008 | 2642.00-00 | Inclusion Ratio | 05/17/2024 |
| 202420008 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2024 |
| 202420007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/17/2024 |
| 202420007 | 2642.00-00 | Inclusion Ratio | 05/17/2024 |
| 202420007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2024 |
| 202420006 | 1295.02-00 | Time For Making Election | 05/17/2024 |
| 202420006 | 1295.02-02 | Retroactive Elections | 05/17/2024 |
| 202420005 | 1295.02-00 | Time For Making Election | 05/17/2024 |
| 202420005 | 1295.02-02 | Retroactive Elections | 05/17/2024 |
| 202420004 | 1295.02-00 | Time For Making Election | 05/17/2024 |
| 202420004 | 1295.02-02 | Retroactive Elections | 05/17/2024 |
| 202420003 | 1295.02-00 | Time For Making Election | 05/17/2024 |
| 202420003 | 1295.02-02 | Retroactive Elections | 05/17/2024 |
| 202420002 | 1295.02-00 | Time For Making Election | 05/17/2024 |
| 202420002 | 1295.02-02 | Retroactive Elections | 05/17/2024 |
| 202420001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/17/2024 |
| 202420001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/17/2024 |
| 202420000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/17/2024 |
| 202419030 | 4945.04-04 | Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue | 05/10/2024 |
| 202419029 | 4945.04-04 | Grants to Individuals | 05/10/2024 |
| 202419028 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/10/2024 |
| 202419027 | 4942.03-07 | Set-Asides | 05/10/2024 |
| 202419026 | 4945.04-04 | Grants to Individuals | 05/10/2024 |
| 202419025 | 501.01-00 | Instrumentalities of U.S. | 05/10/2024 |
| 202419025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/10/2024 |
