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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Номер UILC Тема Дата публикации
202217008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2022
202217008 501.03-30 Organizational and Operational Tests 04/29/2022
202217007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/29/2022
202217007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/29/2022
202217006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/29/2022
202217006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/29/2022
202217005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/29/2022
202217005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/29/2022
202217005 2601.00-00 Tax On Generation Skipping Transfers 04/29/2022
202217004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/29/2022
202217003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/29/2022
202217002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/29/2022
202217002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/29/2022
202217001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/29/2022
202217001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/29/2022
202217000 6110.00-00 Index for Public Inspection of Written Determination 04/29/2022
202216023 4945.04-04 Grants to Individuals 04/22/2022
202216022 501.07-00 Social Clubs 04/22/2022
202216021 501.07-00 Social Clubs 04/22/2022
202216020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/22/2022
202216019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/22/2022
202216018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/22/2022
202216017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/22/2022
202216016 6407.00-00 Date of Allowance of Refund or Credit 04/22/2022
202216016 6511.01-00 Limitation of Amount 04/22/2022

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