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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숫자 UILC 주제 출시일
201702029 4976.01-00 Disqualified Benefits 01/13/2017
201702028 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702028 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702027 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702026 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/13/2017
201702026 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702025 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702025 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2017
201702024 9100.22-00 Other 01/13/2017
201702023 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/13/2017
201702023 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702022 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702021 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201702020 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702020 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702019 1502.75-00 Filing Requirements 01/13/2017
201702019 9100.20-00 Section 1502; Election to File Consolidated Return 01/13/2017
201702018 2041.03-00 General Power v. Not a General Power 01/13/2017
201702018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702018 2601.03-01 Irrevocable Trusts 01/13/2017
201702017 2041.03-00 General Power v. Not a General Power 01/13/2017
201702017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702017 2601.03-01 Irrevocable Trusts 01/13/2017

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