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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201722007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/02/2017
201722007 61.00-00 Gross Income v. Not Gross Income 06/02/2017
201722007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 06/02/2017
201722007 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2017
201722007 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2017
201722006 167.22-00 Public Utility Property 06/02/2017
201722005 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/02/2017
201722005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/02/2017
201722004 61.00-00 Gross Income v. Not Gross Income 06/02/2017
201722003 9100.22-00 Other 06/02/2017
201722003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2017
201722002 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722001 168.29-02 Tax-Exempt Use Property 06/02/2017
201722001 9100.04-00 Section 168; MACRS 06/02/2017
201722000 6110.00-00 Index for Public Inspection of Written Determination 06/02/2017
201721025 408.03-00 Rollover Contributions 05/26/2017
201721024 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/26/2017
201721023 4945.04-04 Grants to Individuals 05/26/2017
201721022 501.03-05 Corporations 05/26/2017
201721022 501.35-00 "Exclusively" Test 05/26/2017
201721021 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/26/2017
201721020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/26/2017
201721019 6231.03-00 Partnership Item 05/26/2017