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 201730001 UILC 2010.04-00 Sijè Portability Election under § 2010(c)(5)(A) Dat Piblikasyon 07/28/2017
Nimewo 201730001 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 07/28/2017
Nimewo 201730000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 07/28/2017
Nimewo 201729026 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/21/2017
Nimewo 201729025 UILC 509.02-01 Sijè Publicly Supported Organizations Dat Piblikasyon 07/21/2017
Nimewo 201729024 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/21/2017
Nimewo 201729023 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 07/21/2017
Nimewo 201729023 UILC 501.32-00 Sijè Income Inures v. does Not Inure to Private Individual Dat Piblikasyon 07/21/2017
Nimewo 201729023 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 07/21/2017
Nimewo 201729022 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 07/21/2017
Nimewo 201729022 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 07/21/2017
Nimewo 201729021 UILC 501.05-01 Sijè Agriculture and Horticulture Organizations Dat Piblikasyon 07/21/2017
Nimewo 201729020 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 07/21/2017
Nimewo 201729019 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/21/2017
Nimewo 201729018 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 07/21/2017
Nimewo 201729018 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 07/21/2017
Nimewo 201729018 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/21/2017
Nimewo 201729017 UILC 2010.04-00 Sijè Portability Election under § 2010(c)(5)(A) Dat Piblikasyon 07/21/2017
Nimewo 201729017 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 07/21/2017
Nimewo 201729016 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 07/21/2017
Nimewo 201729016 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 07/21/2017
Nimewo 201729016 UILC 1362.01-02 Sijè Election After Termination Dat Piblikasyon 07/21/2017
Nimewo 201729016 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 07/21/2017
Nimewo 201729016 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 07/21/2017
Nimewo 201729016 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 07/21/2017