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
201650007 1362.00-00 Election by Small Business Corporation 12/09/2016
201650007 1362.04-00 Inadvertent Terminations 12/09/2016
201650006 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650006 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 12/09/2016
201650006 911.11-00 Election 12/09/2016
201650006 911.11-01 Timely filed returns 12/09/2016
201650005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/09/2016
201650005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/09/2016
201650005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/09/2016
201650005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/09/2016
201650004 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/09/2016
201650004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/09/2016
201650003 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/09/2016
201650002 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/09/2016
201650001 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650000 6110.00-00 Index for Public Inspection of Written Determination 12/09/2016
201649020 4945.04-04 Grants to Individuals 12/02/2016
201649019 4945.04-04 Grants to Individuals 12/02/2016
201649018 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/02/2016
201649017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/02/2016
201649017 501.06-01 Performance of Particular Services for Members 12/02/2016
201649016 501.03-30 Organizational and Operational Tests 12/02/2016
201649016 501.31-00 Proof of Exemption 12/02/2016
201649015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2016
201649014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2016

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