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
202134006 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134006 2642.00-00 Inclusion Ratio 08/27/2021
202134005 2632.00-00 Special Rules for Allocation of GST Exemption 08/27/2021
202134005 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134005 2642.00-00 Inclusion Ratio 08/27/2021
202134004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/27/2021
202134004 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 08/27/2021
202134004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/27/2021
202134004 61.00-00 Gross Income v. Not Gross Income 08/27/2021
202134004 2601.00-00 Tax On Generation Skipping Transfers 08/27/2021
202134004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/27/2021
202134004 2033.00-00 Property in Which Decedent Had an Interest 08/27/2021
202134004 1223.00-00 Holding Period of Capital Assets 08/27/2021
202134004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/27/2021
202134003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/27/2021
202134003 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/27/2021
202134003 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/27/2021
202134003 61.00-00 Gross Income v. Not Gross Income 08/27/2021
202134003 2601.00-00 Tax On Generation Skipping Transfers 08/27/2021
202134003 1223.00-00 Holding Period of Capital Assets 08/27/2021
202134002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134001 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021

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