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
201845020 807.01-00 Adjustments for Increase or Decrease 11/09/2018
201845019 853.01-00 Election 11/09/2018
201845019 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845018 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845018 853.01-00 Election 11/09/2018
201845018 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845017 853.01-00 Election 11/09/2018
201845017 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845016 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845016 853.01-00 Election 11/09/2018
201845016 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845015 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845015 853.01-00 Election 11/09/2018
201845015 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 11/09/2018
201845014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/09/2018
201845014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/09/2018
201845014 664.00-00 Charitable Remainder Trusts 11/09/2018
201845014 664.03-00 Definitions 11/09/2018
201845014 664.03-02 Charitable Remainder Unitrust 11/09/2018
201845013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/09/2018
201845013 1362.01-03 Late Elections 11/09/2018
201845012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2018
201845012 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845011 1362.00-00 Election by Small Business Corporation 11/09/2018