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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編號 UILC 主題 發布日期
201642023 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642022 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642022 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642021 1362.04-00 Inadvertent Terminations 10/14/2016
201642020 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642020 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/14/2016
201642019 673.00-00 Reversionary Interests 10/14/2016
201642018 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642018 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642017 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642017 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642016 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642016 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642015 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642015 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642014 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642014 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/14/2016
201642012 9100.22-00 Other 10/14/2016
201642012 992.02-00 Election 10/14/2016
201642011 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/14/2016
201642010 168.00-00 Modified Accelerated Cost Recovery System 10/14/2016
201642010 7701.00-00 Definitions 10/14/2016
201642010 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016