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
201652009 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652008 2010.00-00 Unified Credit Against Estate Tax 12/23/2016
201652008 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652007 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/23/2016
201652007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/23/2016
201652006 9100.02-00 Section 59(e) 12/23/2016
201652006 9100.02-03 R and D Expenditures 12/23/2016
201652005 856.07-00 Treatment of Wholly Owned Subsidiaries 12/23/2016
201652005 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/23/2016
201652004 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/23/2016
201652004 4942.00-00 Taxes on Failure to Distribute Income 12/23/2016
201652004 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/23/2016
201652004 4945.00-00 Excise Taxes on Taxable Expenditures 12/23/2016
201652003 1362.04-00 Inadvertent Terminations 12/23/2016
201652002 2702.01-01 Not a Qualified Interest 12/23/2016
201652002 2702.03-00 Definition of Qualified Interests 12/23/2016
201652001 115.00-00 Income of States, Municipalities, etc. 12/23/2016
201652000 6110.00-00 Index for Public Inspection of Written Determination 12/23/2016
201651017 4945.04-04 Grants to Individuals 12/16/2016
201651016 501.33-00 Private v. Public Interest Served 12/16/2016
201651015 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 12/16/2016
201651015 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 12/16/2016
201651015 367.03-13 Treatment of Subsequent Disposition of Stock of Transferee 12/16/2016
201651015 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 12/16/2016

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