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
202015007 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015006 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015006 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015005 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015005 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015004 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015004 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015003 1362.00-00 Election by Small Business Corporation 04/10/2020
202015003 1362.04-00 Inadvertent Terminations 04/10/2020
202015002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/10/2020
202015002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/10/2020
202015001 7701.00-00 Definitions 04/10/2020
202015001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2020
202015000 6110.00-00 Index for Public Inspection of Written Determination 04/10/2020
202014022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2020
202014022 501.03-30 Organizational and Operational Tests 04/03/2020
202014021 4945.04-04 Grants to Individuals 04/03/2020
202014020 4945.04-04 Grants to Individuals 04/03/2020
202014019 501.03-03 Trusts 04/03/2020
202014018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/03/2020
202014018 501.04-07 Homeowners Association 04/03/2020
202014017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2020

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