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 201725021 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 06/23/2017
Number 201725021 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725020 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 06/23/2017
Number 201725020 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725019 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 06/23/2017
Number 201725019 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725018 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 06/23/2017
Number 201725018 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725017 UILC 337.00-00 Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Release Date 06/23/2017
Number 201725017 UILC 337.14-00 Subject Conversion to Tax Exempt Release Date 06/23/2017
Number 201725016 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 06/23/2017
Number 201725016 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725015 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 06/23/2017
Number 201725015 UILC 9100.05-00 Subject Section 266; Carrying Charges Release Date 06/23/2017
Number 201725014 UILC 468A.04-01 Subject Initial Schedules Release Date 06/23/2017
Number 201725013 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 06/23/2017
Number 201725013 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725012 UILC 565.00-00 Subject Consent Dividends Release Date 06/23/2017
Number 201725012 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 06/23/2017
Number 201725011 UILC 2010.03-01 Subject Deceased Spousal Unused Exclusion Amount Release Date 06/23/2017
Number 201725011 UILC 9100.35-00 Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Release Date 06/23/2017
Number 201725010 UILC 2642.00-00 Subject Inclusion Ratio Release Date 06/23/2017
Number 201725010 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 06/23/2017
Number 201725009 UILC 4941.00-00 Subject Excise Taxes on Acts of Self-Dealing Release Date 06/23/2017
Number 201725008 UILC 4941.00-00 Subject Excise Taxes on Acts of Self-Dealing Release Date 06/23/2017