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
201737016 408.03-00 Rollover Contributions 09/15/2017
201737015 4945.04-04 Grants to Individuals 09/15/2017
201737014 4945.04-04 Grants to Individuals 09/15/2017
201737013 501.03-30 Organizational and Operational Tests 09/15/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201737012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/15/2017
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201737011 1091.00-00 Loss From Wash Sales of Stock or Securities 09/15/2017
201737011 165.00-00 Deductions For Losses 09/15/2017
201737011 267.05-00 Limitation on Gain Where Loss Previously Disallowed 09/15/2017
201737011 707.02-00 Sales or Exchanges With Respect to Controlled Partnership 09/15/2017
201737010 368.06-00 Change in Identity, etc. (Type "F") 09/15/2017
201737009 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/15/2017
201737009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/15/2017
201737008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737007 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737007 2642.00-00 Inclusion Ratio 09/15/2017
201737007 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737006 2642.00-00 Inclusion Ratio 09/15/2017
201737006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737005 1361.03-03 Electing Small Business Trusts 09/15/2017
201737005 1362.02-02 Ceases to be Small Business Corporation 09/15/2017
201737005 1362.04-00 Inadvertent Terminations 09/15/2017