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
201848011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/30/2018
201848010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/30/2018
201848010 9100.22-00 Other 11/30/2018
201848009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2018
201848009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2018
201848009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2018
201848008 856.00-00 Definition of Real Estate Investment Trust 11/30/2018
201848008 856.03-00 Other Requirements 11/30/2018
201848008 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848007 468A.04-02 Revised Schedules 11/30/2018
201848006 468A.04-02 Revised Schedules 11/30/2018
201848005 170.00-00 Charitable, Etc. Contributions and Gifts 11/30/2018
201848005 170.11-05 Qualified Appreciated Stock 11/30/2018
201848004 1362.02-00 Termination of Election 11/30/2018
201848004 1362.02-03 Passive Investment Income 11/30/2018
201848004 1362.04-00 Inadvertent Terminations 11/30/2018
201848003 1362.00-00 Election by Small Business Corporation 11/30/2018
201848002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2018
201848002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2018
201848002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2018
201848001 1362.04-00 Inadvertent Terminations 11/30/2018
201848000 6110.00-00 Index for Public Inspection of Written Determination 11/30/2018
201847011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/23/2018
201847011 501.03-05 Corporations 11/23/2018
201847010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2018

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