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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Número UILC Asunto Fecha de publicación
202229029 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229029 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/22/2022
202229028 2056.07-00 Qualified Terminable Interest Property 07/22/2022
202229028 2632.03-00 Allocation of Unused GST Exemption 07/22/2022
202229028 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229027 7701.00-00 Definitions 07/22/2022
202229027 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/22/2022
202229026 1362.04-00 Inadvertent Terminations 07/22/2022
202229025 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229025 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/22/2022
202229024 7701.00-00 Definitions 07/22/2022
202229024 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/22/2022
202229023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229023 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229023 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022
202229023 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229023 2518.00-00 Disclaimers 07/22/2022
202229023 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229023 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022

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