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
201633011 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/12/2016
201633011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 08/12/2016
201633010 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/12/2016
201633010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 08/12/2016
201633009 355.03-00 Active Business 08/12/2016
201633009 355.03-01 Five-Year Requirement 08/12/2016
201633008 2010.00-00 Unified Credit Against Estate Tax 08/12/2016
201633008 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633007 9100.22-00 Other 08/12/2016
201633006 2632.01-00 Time and Manner of Allocation 08/12/2016
201633006 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633005 1362.00-00 Election by Small Business Corporation 08/12/2016
201633005 1362.04-00 Inadvertent Terminations 08/12/2016
201633004 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/12/2016
201633004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 08/12/2016
201633003 1361.05-00 Qualified Subchapter S Subsidiary 08/12/2016
201633003 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633002 2010.00-00 Unified Credit Against Estate Tax 08/12/2016
201633002 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633001 2032A.00-00 Valuation of Farm Real Property 08/12/2016
201633001 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633000 6110.00-00 Index for Public Inspection of Written Determination 08/12/2016
201632025 4945.04-04 Grants to Individuals 08/05/2016
201632024 4945.04-04 Grants to Individuals 08/05/2016
201632023 501.03-30 Organizational and Operational Tests 08/05/2016

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