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 201728014 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 07/14/2017
Number 201728014 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 07/14/2017
Number 201728013 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728013 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728012 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728012 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728011 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728011 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728010 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728010 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728009 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728009 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728008 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728008 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728007 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728007 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728006 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728006 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728005 UILC 7701.00-00 Subject Definitions Release Date 07/14/2017
Number 201728005 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 07/14/2017
Number 201728004 UILC 2010.04-00 Subject Portability Election under § 2010(c)(5)(A) Release Date 07/14/2017
Number 201728004 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 07/14/2017
Number 201728003 UILC 988.05-00 Subject Hedging Transactions Release Date 07/14/2017
Number 201728002 UILC 1502.75-00 Subject Filing Requirements Release Date 07/14/2017
Number 201728002 UILC 9100.20-00 Subject Section 1502; Election to File Consolidated Return Release Date 07/14/2017