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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201929013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929012 168.00-00 Modified Accelerated Cost Recovery System 07/19/2019
201929011 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929011 2642.00-00 Inclusion Ratio 07/19/2019
201929011 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929010 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929010 2642.00-00 Inclusion Ratio 07/19/2019
201929010 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929009 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929008 9100.04-00 Section 168; MACRS 07/19/2019
201929007 1361.05-00 Qualified Subchapter S Subsidiary 07/19/2019
201929007 1361.00-00 Definitions 07/19/2019
201929006 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929006 2642.00-00 Inclusion Ratio 07/19/2019
201929006 2632.01-00 Time and Manner of Allocation 07/19/2019
201929006 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929005 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929005 2642.00-00 Inclusion Ratio 07/19/2019
201929005 2632.01-00 Time and Manner of Allocation 07/19/2019
201929005 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929004 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929004 2642.00-00 Inclusion Ratio 07/19/2019
201929004 2632.01-00 Time and Manner of Allocation 07/19/2019

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