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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Number UILC Subject Release Date
Number 201320016 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/17/2013
Number 201320016 UILC 7701.00-00 Subject Definitions Release Date 05/17/2013
Number 201320016 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 05/17/2013
Number 201320015 UILC 9100.04-00 Subject Section 168; MACRS Release Date 05/17/2013
Number 201320014 UILC 78.00.00-00 Subject TAX SHELTERS Release Date 05/17/2013
Number 201320013 UILC 9100.04-00 Subject Section 168; MACRS Release Date 05/17/2013
Number 201320012 UILC 1362.01-02 Subject Election After Termination Release Date 05/17/2013
Number 201320011 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 05/17/2013
Number 201320011 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/17/2013
Number 201320010 UILC 1362.01-03 Subject Late Elections Release Date 05/17/2013
Number 201320009 UILC 643.02-00 Subject Income Defined Release Date 05/17/2013
Number 201320009 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 05/17/2013
Number 201320009 UILC 2501.00-00 Subject Imposition of Gift Tax (Imposed v. Not Imposed) Release Date 05/17/2013
Number 201320009 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 05/17/2013
Number 201320009 UILC 2601.03-01 Subject Irrevocable Trusts Release Date 05/17/2013
Number 201320009 UILC 2601.04-00 Subject Transitional Rules Release Date 05/17/2013
Number 201320008 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 05/17/2013
Number 201320008 UILC 1362.02-00 Subject Termination of Election Release Date 05/17/2013
Number 201320008 UILC 1362.02-03 Subject Passive Investment Income Release Date 05/17/2013
Number 201320008 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 05/17/2013
Number 201320007 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 05/17/2013
Number 201320006 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 05/17/2013
Number 201320005 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/17/2013
Number 201320005 UILC 2652.01-00 Subject Transferor Defined Release Date 05/17/2013
Number 201320005 UILC 2652.01-02 Subject Special Election for QTIP Release Date 05/17/2013