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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Nimewo UILC Sijè Dat Piblikasyon
201710020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/10/2017
201710019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/10/2017
201710018 1362.04-00 Inadvertent Terminations 03/10/2017
201710017 1362.00-00 Election by Small Business Corporation 03/10/2017
201710017 1362.01-00 Eligible v. Ineligible 03/10/2017
201710017 1362.01-02 Election After Termination 03/10/2017
201710017 1362.02-00 Termination of Election 03/10/2017
201710017 1362.02-02 Ceases to be Small Business Corporation 03/10/2017
201710017 1362.04-00 Inadvertent Terminations 03/10/2017
201710016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/10/2017
201710016 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710015 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/10/2017
201710015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/10/2017
201710014 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710014 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710013 1362.02-03 Passive Investment Income 03/10/2017
201710013 1362.04-00 Inadvertent Terminations 03/10/2017
201710012 856.07-00 Treatment of Wholly Owned Subsidiaries 03/10/2017
201710012 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710011 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/10/2017
201710011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/10/2017
201710010 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710010 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710009 1362.04-00 Inadvertent Terminations 03/10/2017
201710008 704.01-04 Section 704(c) Considerations 03/10/2017