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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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Showing 16876 - 16900 of 76964
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201709020 | 643.06-00 | Multiple Trusts | 03/03/2017 |
| 201709020 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 03/03/2017 |
| 201709020 | 662.00-00 | Inclusion of Amounts in Gro | 03/03/2017 |
| 201709019 | 2010.00-00 | Unified Credit Against Estate Tax | 03/03/2017 |
| 201709019 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2017 |
| 201709018 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 03/03/2017 |
| 201709018 | 4982.05-00 | Definitions and Special Rules | 03/03/2017 |
| 201709018 | 4982.06-00 | Election to Use Taxable Year | 03/03/2017 |
| 201709017 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 03/03/2017 |
| 201709017 | 4982.05-00 | Definitions and Special Rules | 03/03/2017 |
| 201709017 | 4982.06-00 | Election to Use Taxable Year | 03/03/2017 |
| 201709016 | 1362.04-00 | Inadvertent Terminations | 03/03/2017 |
| 201709015 | 1362.00-00 | Election by Small Business Corporation | 03/03/2017 |
| 201709015 | 1362.01-00 | Eligible v. Ineligible | 03/03/2017 |
| 201709015 | 1362.01-02 | Election After Termination | 03/03/2017 |
| 201709015 | 1362.02-00 | Termination of Election | 03/03/2017 |
| 201709015 | 1362.02-02 | Ceases to be Small Business Corporation | 03/03/2017 |
| 201709015 | 1362.04-00 | Inadvertent Terminations | 03/03/2017 |
| 201709014 | 2010.00-00 | Unified Credit Against Estate Tax | 03/03/2017 |
| 201709014 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2017 |
| 201709013 | 2010.00-00 | Unified Credit Against Estate Tax | 03/03/2017 |
| 201709013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2017 |
| 201709012 | 2010.00-00 | Unified Credit Against Estate Tax | 03/03/2017 |
| 201709012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2017 |
| 201709011 | 301.00-00 | Distributions of Property | 03/03/2017 |
