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
202116006 2652.01-00 Transferor Defined 04/23/2021
202116006 9100.00-00 Extension of Time for Making Certain Elections 04/23/2021
202116005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/23/2021
202116005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/23/2021
202116004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2021
202116004 2033.00-00 Property in Which Decedent Had an Interest 04/23/2021
202116004 2501.01-00 Gift v. Not a Gift 04/23/2021
202116004 2601.01-00 Effective Dates 04/23/2021
202116003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2021
202116003 2033.00-00 Property in Which Decedent Had an Interest 04/23/2021
202116003 2501.01-00 Gift v. Not a Gift 04/23/2021
202116003 2601.01-00 Effective Dates 04/23/2021
202116002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2021
202116002 2033.00-00 Property in Which Decedent Had an Interest 04/23/2021
202116002 2501.01-00 Gift v. Not a Gift 04/23/2021
202116002 2601.01-00 Effective Dates 04/23/2021
202116001 2519.00-00 Disposition of Certain Life Estates 04/23/2021
202116000 6110.00-00 Index for Public Inspection of Written Determination 04/23/2021
202115006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/16/2021
202115005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/16/2021
202115004 453.08-00 Revocation of Elections 04/16/2021
202115003 9100.00-00 Extension of Time for Making Certain Elections 04/16/2021
202115002 2056.07-00 Qualified Terminable Interest Property 04/16/2021
202115002 9100.00-00 Extension of Time for Making Certain Elections 04/16/2021
202115001 2010.04-00 Portability Election under § 2010(c)(5)(A) 04/16/2021

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