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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201536010 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/04/2015
201536010 2056.07-00 Qualified Terminable Interest Property 09/04/2015
201536010 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 09/04/2015
201536010 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/04/2015
201536010 2519.00-00 Disposition of Certain Life Estates 09/04/2015
201536010 2702.00-00 Special Valuation Rules for Transfers in Trust 09/04/2015
201536009 2703.00-00 Certain Rights and Restrictions Disregarded 09/04/2015
201536008 9100.22-00 Other 09/04/2015
201536008 992.02-00 Election 09/04/2015
201536007 2632.00-00 Special Rules for Allocation of GST Exemption 09/04/2015
201536007 2642.00-00 Inclusion Ratio 09/04/2015
201536007 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536006 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/04/2015
201536005 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/04/2015
201536005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 09/04/2015
201536004 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/04/2015
201536004 9100.22-00 Other 09/04/2015
201536003 168.00-00 Modified Accelerated Cost Recovery System 09/04/2015
201536003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536003 9100.04-00 Section 168; MACRS 09/04/2015
201536002 2056.07-00 Qualified Terminable Interest Property 09/04/2015
201536002 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536001 9100.22-00 Other 09/04/2015
201536000 6110.00-00 Index for Public Inspection of Written Determination 09/04/2015
201535029 408.03-00 Rollover Contributions 08/28/2015

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