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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숫자 UILC 주제 출시일
201618006 2010.00-00 Unified Credit Against Estate Tax 04/29/2016
201618006 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618005 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/29/2016
201618005 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618004 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/29/2016
201618004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/29/2016
201618003 1361.00-00 Definitions 04/29/2016
201618003 1361.03-02 Qualified Subchapter S Trusts 04/29/2016
201618002 7701.00-00 Definitions 04/29/2016
201618002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201618001 7701.00-00 Definitions 04/29/2016
201618001 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201618000 6110.00-00 Index for Public Inspection of Written Determination 04/29/2016
201617019 9100.00-00 Extension of Time for Making Certain Elections 04/22/2016
201617018 408.03-00 Rollover Contributions 04/22/2016
201617017 408.03-00 Rollover Contributions 04/22/2016
201617016 408.03-00 Rollover Contributions 04/22/2016
201617015 408.03-00 Rollover Contributions 04/22/2016
201617014 408.03-00 Rollover Contributions 04/22/2016
201617013 4945.04-04 Grants to Individuals 04/22/2016
201617012 501,03-30 Organizational and Operational Tests 04/22/2016
201617012 501.36-00 Business Activities 04/22/2016
201617011 501.03-03 Trusts 04/22/2016
201617011 501.32-00 Income Inures v. does Not Inure to Private Individual 04/22/2016