IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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201246018 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/16/2012
201246022 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/16/2012
201302008 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 01/11/2013
201303004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/18/2013
201306011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/08/2013
201308015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/22/2013
201309002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/01/2013
201310007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/08/2013
201312029 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/22/2013
201314007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201314011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201315011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/12/2013
201315013 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/12/2013
201321003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/24/2013
201322019 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/31/2013
201322039 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/31/2013
201334005 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 08/23/2013
201342006 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/18/2013
201343001 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/25/2013
201345001 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 11/08/2013
201352001 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/27/2013
201352002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/27/2013
201352003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/27/2013
201406010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 02/07/2014
201414003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/04/2014
201418002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 05/02/2014
201421007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 05/23/2014
201423005 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/06/2014
201442015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/17/2014
201442019 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/17/2014
201447012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/21/2014
201447020 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/21/2014
201504009 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/23/2015
201523009 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/05/2015
201527010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 07/03/2015
201544012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/30/2015
201605012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/29/2016
201710016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/10/2017
201735015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 09/01/2017
201749003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/08/2017
201842004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/19/2018
201845012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2018
201926002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/28/2019
199925011 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/25/1999
199931042 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 08/06/1999
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/03/1999
200035020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200035025 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200116012 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 04/20/2001
200152027 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 12/28/2001

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