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.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201702034 1033.01-00 General Rule 01/13/2017
201702034 1033.02-00 Definition of Involuntary Conversion Events 01/13/2017
201702034 1033.03-00 Property Similar or Related in Service or Use 01/13/2017
201702033 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702033 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702032 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702032 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702031 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702031 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702030 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702030 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702029 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 01/13/2017
201702029 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 01/13/2017
201702029 4976.01-00 Disqualified Benefits 01/13/2017
201702028 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702028 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702027 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702026 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/13/2017
201702026 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702025 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702025 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2017
201702024 9100.22-00 Other 01/13/2017
201702023 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/13/2017
201702023 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017