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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Número UILC Asunto Fecha de publicación
201702022 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702021 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201702020 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702020 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702019 1502.75-00 Filing Requirements 01/13/2017
201702019 9100.20-00 Section 1502; Election to File Consolidated Return 01/13/2017
201702018 2041.03-00 General Power v. Not a General Power 01/13/2017
201702018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702018 2601.03-01 Irrevocable Trusts 01/13/2017
201702017 2041.03-00 General Power v. Not a General Power 01/13/2017
201702017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702017 2601.03-01 Irrevocable Trusts 01/13/2017
201702016 2041.03-00 General Power v. Not a General Power 01/13/2017
201702016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702016 2601.03-01 Irrevocable Trusts 01/13/2017
201702015 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/13/2017
201702015 104.03-00 Damages 01/13/2017
201702014 1362.00-00 Election by Small Business Corporation 01/13/2017
201702014 1362.01-00 Eligible v. Ineligible 01/13/2017
201702014 1362.01-02 Election After Termination 01/13/2017
201702014 1362.02-00 Termination of Election 01/13/2017
201702014 1362.02-02 Ceases to be Small Business Corporation 01/13/2017
201702014 1362.04-00 Inadvertent Terminations 01/13/2017
201702013 7701.00-00 Definitions 01/13/2017