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
201614035 7507.00-00 Exemption of Insolvent Banks From Tax 04/01/2016
201614034 6231.05-00 Affected Item 04/01/2016
201614033 301.00-00 Distributions of Property 04/01/2016
201614032 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/01/2016
201614031 861.08-02 Apportionment 04/01/2016
201614030 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614030 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614029 1362.04-00 Inadvertent Terminations 04/01/2016
201614028 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614028 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614027 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614027 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614026 163.08-00 Registration-required Obligations 04/01/2016
201614025 1362.00-00 Election by Small Business Corporation 04/01/2016
201614025 1362.01-03 Late Elections 04/01/2016
201614024 7701.00-00 Definitions 04/01/2016
201614024 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614023 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614023 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614022 856.07-00 Treatment of Wholly Owned Subsidiaries 04/01/2016
201614022 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614021 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614021 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614020 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614020 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016