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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
201650013 1502.80-00 Applicability of Other Provisions of Law 12/09/2016
201650013 165.06-00 Worthless Securities 12/09/2016
201650012 41.00-00 Credit for Increasing Research Activities 12/09/2016
201650011 860D.00-00 REMIC Defined 12/09/2016
201650010 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 12/09/2016
201650010 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650009 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/09/2016
201650009 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650008 1362.04-00 Inadvertent Terminations 12/09/2016
201650007 1361.00-00 Definitions 12/09/2016
201650007 1361.03-00 Certain Trusts Permitted as Shareholders 12/09/2016
201650007 1361.03-02 Qualified Subchapter S Trusts 12/09/2016
201650007 1361.05-00 Qualified Subchapter S Subsidiary 12/09/2016
201650007 1362.00-00 Election by Small Business Corporation 12/09/2016
201650007 1362.04-00 Inadvertent Terminations 12/09/2016
201650006 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650006 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 12/09/2016
201650006 911.11-00 Election 12/09/2016
201650006 911.11-01 Timely filed returns 12/09/2016
201650005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/09/2016
201650005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/09/2016
201650005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/09/2016
201650005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/09/2016
201650004 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/09/2016
201650004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/09/2016