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.
尋求幫助
編號 UILC 主題 發布日期
201621008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/20/2016
201621007 2010.00-00 Unified Credit Against Estate Tax 05/20/2016
201621007 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621005 7701.00-00 Definitions 05/20/2016
201621005 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621004 7701.00-00 Definitions 05/20/2016
201621004 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621003 7701.00-00 Definitions 05/20/2016
201621003 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621002 7701.00-00 Definitions 05/20/2016
201621002 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621001 7701.00-00 Definitions 05/20/2016
201621001 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621000 6110.00-00 Index for Public Inspection of Written Determination 05/20/2016
201620020 408.03-00 Rollover Contributions 05/13/2016
201620019 4971.08-00 Liquidity Shortfall 05/13/2016
201620018 4945.04-04 Grants to Individuals 05/13/2016
201620017 4945.04-04 Grants to Individuals 05/13/2016
201620016 509.02-01 Publicly Supported Organizations 05/13/2016
201620015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2016
201620014 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/13/2016
201620013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2016
201620012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2016
201620011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/13/2016