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
201704009 2010.00-00 Unified Credit Against Estate Tax 01/27/2017
201704009 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704008 2010.00-00 Unified Credit Against Estate Tax 01/27/2017
201704008 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704007 7701.00-00 Definitions 01/27/2017
201704007 7701.03-00 Association v. Trust 01/27/2017
201704007 7701.03-06 Liquidating Trusts 01/27/2017
201704006 2010.00-00 Unified Credit Against Estate Tax 01/27/2017
201704006 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704005 2652.01-02 Special Election for QTIP 01/27/2017
201704005 2654.00-00 Special Rules 01/27/2017
201704005 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704004 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/27/2017
201704004 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704003 165.00-00 Deductions For Losses 01/27/2017
201704003 165.06-00 Worthless Securities 01/27/2017
201704003 165.06-02 Securities In Affiliated Corporations 01/27/2017
201704002 7701.00-00 Definitions 01/27/2017
201704002 7701.03-00 Association v. Trust 01/27/2017
201704002 7701.03-06 Liquidating Trusts 01/27/2017
201704001 7701.00-00 Definitions 01/27/2017
201704001 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704000 6110.00-00 Index for Public Inspection of Written Determination 01/27/2017
201703016 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/20/2017
201703015 4945.04-04 Grants to Individuals 01/20/2017