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
201652024 4945.04-04 Grants to Individuals 12/23/2016
201652023 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/23/2016
201652022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/23/2016
201652021 0099.07-00 Disclosure-Includes FOIA 12/23/2016
201652020 3508.01-02 Direct Seller 12/23/2016
201652019 6231.07-00 Tax Matters Partner 12/23/2016
201652018 9100.22-00 Other 12/23/2016
201652018 992.02-00 Election 12/23/2016
201652017 2032A.00-00 Valuation of Farm Real Property 12/23/2016
201652017 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652016 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/23/2016
201652016 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
201652015 1362.04-00 Inadvertent Terminations 12/23/2016
201652014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/23/2016
201652014 9100.22-00 Other 12/23/2016
201652013 7701.00-00 Definitions 12/23/2016
201652013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201652012 856.01-00 Income Requirements 12/23/2016
201652012 857.05-00 Earnings and Profits 12/23/2016
201652011 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201652011 7701.00-00 Definitions 12/23/2016
201652010 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/23/2016
201652010 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
201652009 2010.00-00 Unified Credit Against Estate Tax 12/23/2016

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