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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202417012 UILC 2010.04-00 Sijè Portability Election under section 2010(c)(5)(A) Dat Piblikasyon 04/26/2024
Nimewo 202417012 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 04/26/2024
Nimewo 202417011 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 04/26/2024
Nimewo 202417010 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 04/26/2024
Nimewo 202417009 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 04/26/2024
Nimewo 202417009 UILC 457.09-00 Sijè Special Rules Dat Piblikasyon 04/26/2024
Nimewo 202417009 UILC 457.09-08 Sijè Length of Service Award Plans Dat Piblikasyon 04/26/2024
Nimewo 202417008 UILC 1504.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417008 UILC 1504.02-00 Sijè Includible Corporation v. Not an Includible Corporation Dat Piblikasyon 04/26/2024
Nimewo 202417007 UILC 2010.04-00 Sijè Portability Election under section 2010(c)(5)(A) Dat Piblikasyon 04/26/2024
Nimewo 202417007 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 101.00-00 Sijè Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 101.01-00 Sijè Life Insurance Proceeds Payable by Reason of Death Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 101.01-02 Sijè Transfer for Consideration Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 04/26/2024
Nimewo 202417005 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417005 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/26/2024
Nimewo 202417004 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/26/2024
Nimewo 202417003 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/26/2024