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
201613016 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/25/2016
201613015 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2016
201613015 513.01-00 Trusts 03/25/2016
201613015 513.01-00 Trusts 03/25/2016
201613015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/25/2016
201613015 664.03-02 Charitable Remainder Unitrust 03/25/2016
201613014 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2016
201613014 513.01-00 Trusts 03/25/2016
201613014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/25/2016
201613014 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 03/25/2016
201613014 664.03-02 Charitable Remainder Unitrust 03/25/2016
201613013 1502.21-00 Consolidated Net Operating Loss Deduction 03/25/2016
201613013 9100.22-00 Other 03/25/2016
201613012 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 03/25/2016
201613011 2010.00-00 Unified Credit Against Estate Tax 03/25/2016
201613011 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613010 2010.00-00 Unified Credit Against Estate Tax 03/25/2016
201613010 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613009 2632.00-00 Special Rules for Allocation of GST Exemption 03/25/2016
201613009 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613008 355.01-00 Spin-Off 03/25/2016
201613008 368.04-00 Assets for Control of Transferee (Type "D") 03/25/2016
201613007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/25/2016
201613007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/25/2016
201613007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/25/2016