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
201712010 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/24/2017
201712010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/24/2017
201712009 2010.00-00 Unified Credit Against Estate Tax 03/24/2017
201712009 9100.00-00 Extension of Time for Making Certain Elections 03/24/2017
201712008 1362.04-00 Inadvertent Terminations 03/24/2017
201712007 1362.04-00 Inadvertent Terminations 03/24/2017
201712006 1362.04-00 Inadvertent Terminations 03/24/2017
201712005 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712004 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712003 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712002 115.00-00 Income of States, Municipalities, etc. 03/24/2017
201712001 115.00-00 Income of States, Municipalities, etc. 03/24/2017
201712000 6110.00-00 Index for Public Inspection of Written Determination 03/24/2017
201711015 4945.04-04 Grants to Individuals 03/17/2017
201711014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2017
201711014 509.01-02 Support 03/17/2017
201711014 170.09-00 Donees of Charitable Contributions in General 03/17/2017
201711013 4945.04-04 Grants to Individuals 03/17/2017
201711012 4945.04-04 Grants to Individuals 03/17/2017
201711011 139E.00-00 Indian General Welfare Benefits 03/17/2017
201711010 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 03/17/2017
201711010 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 03/17/2017
201711010 6222.03-00 Effect of Failure to Notify 03/17/2017
201711009 6662.00-00 Accuracy-related penalty 03/17/2017
201711009 6664.03-00 Reasonable Cause Exception 03/17/2017