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
201751007 1362.02-02 Ceases to be Small Business Corporation 12/22/2017
201751007 1362.04-00 Inadvertent Terminations 12/22/2017
201751006 7704.03-00 Qualifying Income 12/22/2017
201751005 2056.01-00 Terminable Interests 12/22/2017
201751005 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751004 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751003 1014.00-00 Basis of Property Acquired From a Decedent 12/22/2017
201751003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/22/2017
201751003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2017
201751003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751002 1014.00-00 Basis of Property Acquired From a Decedent 12/22/2017
201751002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/22/2017
201751002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2017
201751002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751001 1014.00-00 Basis of Property Acquired From a Decedent 12/22/2017
201751001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/22/2017
201751001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2017
201751001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751000 6110.00-00 Index for Public Inspection of Written Determination 12/22/2017
201750022 4945.04-04 Grants to Individuals 12/15/2017
201750021 501.07-00 Social Clubs 12/15/2017
201750020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/15/2017

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