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
201845011 1362.01-00 Eligible v. Ineligible 11/09/2018
201845011 1362.01-02 Election After Termination 11/09/2018
201845010 2652.01-02 Special Election for QTIP 11/09/2018
201845010 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845009 355.01-00 Spin-Off 11/09/2018
201845009 368.04-00 Assets for Control of Transferee (Type "D") 11/09/2018
201845008 1361.03-03 Electing Small Business Trusts 11/09/2018
201845008 1362.02-02 Ceases to be Small Business Corporation 11/09/2018
201845007 2642.00-00 Inclusion Ratio 11/09/2018
201845007 2654.03-00 Separate Shares 11/09/2018
201845007 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845006 2601.00-00 Tax On Generation Skipping Transfers 11/09/2018
201845005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845005 1362.04-00 Inadvertent Terminations 11/09/2018
201845004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845004 1362.04-00 Inadvertent Terminations 11/09/2018
201845003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845003 1362.04-00 Inadvertent Terminations 11/09/2018
201845002 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845002 2511.11-00 Gift of Remainder 11/09/2018
201845001 856.01-00 Income Requirements 11/09/2018
201845000 6110.00-00 Index for Public Inspection of Written Determination 11/09/2018
201844015 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/02/2018