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 202504011 UILC 2010.04-00 Sijè Portability Election under 2010(c)(5)(A) Dat Piblikasyon 01/24/2025
Nimewo 202504011 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) Dat Piblikasyon 01/24/2025
Nimewo 202504010 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/24/2025
Nimewo 202504010 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/24/2025
Nimewo 202504009 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/24/2025
Nimewo 202504009 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/24/2025
Nimewo 202504008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/24/2025
Nimewo 202504008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/24/2025
Nimewo 202504007 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 01/24/2025
Nimewo 202504007 UILC 2056.07-00 Sijè Qualified Terminable Interest Property Dat Piblikasyon 01/24/2025
Nimewo 202504007 UILC 2519.00-00 Sijè Disposition of Certain Life Estates Dat Piblikasyon 01/24/2025
Nimewo 202504007 UILC 2702.00-00 Sijè Special Valuation Rules for Transfers in Trust Dat Piblikasyon 01/24/2025
Nimewo 202504007 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 01/24/2025
Nimewo 202504006 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 01/24/2025
Nimewo 202504006 UILC 2056.07-00 Sijè Qualified Terminable Interest Property Dat Piblikasyon 01/24/2025
Nimewo 202504006 UILC 2519.00-00 Sijè Disposition of Certain Life Estates Dat Piblikasyon 01/24/2025
Nimewo 202504006 UILC 2702.00-00 Sijè Special Valuation Rules for Transfers in Trust Dat Piblikasyon 01/24/2025
Nimewo 202504006 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 01/24/2025
Nimewo 202504005 UILC 245A.00-00 Sijè Dividend Received Deduction Dat Piblikasyon 01/24/2025
Nimewo 202504005 UILC 367.10-05 Sijè Deficit in Earnings and Profits Dat Piblikasyon 01/24/2025
Nimewo 202504004 UILC 2056.00-00 Sijè Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Dat Piblikasyon 01/24/2025
Nimewo 202504004 UILC 2056.07-00 Sijè Qualified Terminable Interest Property Dat Piblikasyon 01/24/2025
Nimewo 202504004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/24/2025
Nimewo 202504003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/24/2025
Nimewo 202504003 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/24/2025