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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202217006 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217006 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/29/2022
Номер 202217005 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 04/29/2022
Номер 202217005 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 04/29/2022
Номер 202217005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/29/2022
Номер 202217004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/29/2022
Номер 202217003 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 04/29/2022
Номер 202217002 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217002 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/29/2022
Номер 202217001 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217001 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/29/2022
Номер 202217000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/29/2022
Номер 202216023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/22/2022
Номер 202216022 UILC 501.07-00 Тема Social Clubs Дата публикации 04/22/2022
Номер 202216021 UILC 501.07-00 Тема Social Clubs Дата публикации 04/22/2022
Номер 202216020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/22/2022
Номер 202216019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/22/2022
Номер 202216018 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 04/22/2022
Номер 202216017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/22/2022
Номер 202216016 UILC 6407.00-00 Тема Date of Allowance of Refund or Credit Дата публикации 04/22/2022
Номер 202216016 UILC 6511.01-00 Тема Limitation of Amount Дата публикации 04/22/2022
Номер 202216015 UILC 6511.00-00 Тема Limitations on Credit or Refund (Barred v. Not Barred) Дата публикации 04/22/2022
Номер 202216015 UILC 6511.03-06 Тема Extension of Time by Agreement Дата публикации 04/22/2022
Номер 202216014 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/22/2022
Номер 202216014 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/22/2022