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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Number UILC Subject Release Date
201630001 2010.00-00 Unified Credit Against Estate Tax 07/22/2016
201630001 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630000 6110.00-00 Index for Public Inspection of Written Determination 07/22/2016
201629015 408.03-00 Rollover Contributions 07/15/2016
201629014 408.03-00 Rollover Contributions 07/15/2016
201629013 408.03-00 Rollover Contributions 07/15/2016
201629012 4945.04-04 Grants to Individuals 07/15/2016
201629011 4945.04-04 Grants to Individuals 07/15/2016
201629010 4945.04-04 Grants to Individuals 07/15/2016
201629009 501.07-03 Leases or Sales of Club Property 07/15/2016
201629008 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 07/15/2016
201629008 6722.00-00 Failure to Furnish Certain Payee Statements 07/15/2016
201629007 382.08-00 Built-in Gains and Losses and Section 338 Gains 07/15/2016
201629007 382.08-01 Net Unrealized Built-in Gain 07/15/2016
201629006 9100.22-00 Other 07/15/2016
201629006 992.02-00 Election 07/15/2016
201629005 1295.02-02 Retroactive Elections 07/15/2016
201629004 853.01-00 Election 07/15/2016
201629004 9100.00-00 Extension of Time for Making Certain Elections 07/15/2016
201629003 301.00-00 Distributions of Property 07/15/2016
201629003 305.03-00 Distributions in Lieu of Money 07/15/2016
201629002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/15/2016
201629002 754.02-00 Timeliness of Election 07/15/2016
201629002 9100.00-00 Extension of Time for Making Certain Elections 07/15/2016
201629002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/15/2016