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
201622009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/27/2016
201622008 7701.00-00 Definitions 05/27/2016
201622007 453.13-01 Exceptions to Dealer Dispositions 05/27/2016
201622006 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622006 2642.00-00 Inclusion Ratio 05/27/2016
201622006 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622005 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622005 2642.00-00 Inclusion Ratio 05/27/2016
201622005 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622004 7701.00-00 Definitions 05/27/2016
201622004 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622003 141.07-00 Management Contracts 05/27/2016
201622002 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622001 351.13-00 Investment Company Exception 05/27/2016
201622000 6110.00-00 Index for Public Inspection of Written Determination 05/27/2016
201621022 408.03-00 Rollover Contributions 05/20/2016
201621021 408.03-00 Rollover Contributions 05/18/2016
201621020 408.03-00 Rollover Contributions 05/20/2016
201621019 4945.04-04 Grants to Individuals 05/20/2016
201621018 4945.04-04 Grants to Individuals 05/20/2016
201621017 501.06-03 Professional Associations (See Also 0501.03-11) 05/20/2016
201621016 501.03-08 Educational Organizations 05/20/2016
201621015 170.07-06 Publicly Supported Organizations 05/20/2016
201621014 6103.05-05 Disclosure of Estate Return 05/20/2016