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
201630009 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/22/2016
201630008 9430.00-00 IIC Outbound 07/22/2016
201630007 2010.00-00 Unified Credit Against Estate Tax 07/22/2016
201630007 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630006 1295.02-02 Retroactive Elections 07/22/2016
201630005 2010.04-00 Portability Election under � 2010(c)(5)(A) 07/22/2016
201630005 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630004 1502.21-00 Consolidated Net Operating Loss Deduction 07/22/2016
201630004 9100.22-00 Other 07/22/2016
201630003 1502.21-00 Consolidated Net Operating Loss Deduction 07/22/2016
201630003 9100.22-00 Other 07/22/2016
201630002 7871.03-00 Tax Exempt Bonds 07/22/2016
201630001 2010.00-00 Unified Credit Against Estate Tax 07/22/2016
201630001 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630000 6110.00-00 Index for Public Inspection of Written Determination 07/22/2016
201629015 408.03-00 Rollover Contributions 07/15/2016
201629014 408.03-00 Rollover Contributions 07/15/2016
201629013 408.03-00 Rollover Contributions 07/15/2016
201629012 4945.04-04 Grants to Individuals 07/15/2016
201629011 4945.04-04 Grants to Individuals 07/15/2016
201629010 4945.04-04 Grants to Individuals 07/15/2016
201629009 501.07-03 Leases or Sales of Club Property 07/15/2016
201629008 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 07/15/2016
201629008 6722.00-00 Failure to Furnish Certain Payee Statements 07/15/2016
201629007 382.08-00 Built-in Gains and Losses and Section 338 Gains 07/15/2016