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
201707004 2033.00-00 Property in Which Decedent Had an Interest 02/17/2017
201707004 2041.01-00 Pre-1942 Powers 02/17/2017
201707004 2501.01-00 Gift v. Not a Gift 02/17/2017
201707004 2514.01-00 Power Created on or Before October 21, 1942 02/17/2017
201707004 2518.01-01 Time Limit 02/17/2017
201707004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017
201707003 2033.00-00 Property in Which Decedent Had an Interest 02/17/2017
201707003 2041.01-00 Pre-1942 Powers 02/17/2017
201707003 2501.01-00 Gift v. Not a Gift 02/17/2017
201707003 2514.01-00 Power Created on or Before October 21, 1942 02/17/2017
201707003 2518.01-01 Time Limit 02/17/2017
201707003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017
201707002 1362.04-00 Inadvertent Terminations 02/17/2017
201707001 408.00-00 Individual Retirement Accounts 02/17/2017
201707000 6110.00-00 Index for Public Inspection of Written Determination 02/17/2017
201706023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706020 501.07-00 Social Clubs 02/10/2017
201706020 501.07-05 Business with Nonmembers 02/10/2017
201706019 501.03-30 Organizational and Operational Tests 02/10/2017
201706019 501.29-00 Dedication of Assets to an Exempt Organization 02/10/2017
201706018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706017 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706016 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/10/2017