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
201642028 2601.03-01 Irrevocable Trusts 10/14/2016
201642027 2041.03-00 General Power v. Not a General Power 10/14/2016
201642027 2501.01-00 Gift v. Not a Gift 10/14/2016
201642027 2601.03-01 Irrevocable Trusts 10/14/2016
201642026 833.00-00 Treatment of Blue Cross Blue Shield Organizations 10/14/2016
201642026 833.03-00 Organizations Subject to Sec. 833 10/14/2016
201642026 833.03-01 Existing Blue Cross or Blue Shield Organizations 10/14/2016
201642026 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 10/14/2016
201642025 1295.02-02 Retroactive Elections 10/14/2016
201642024 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642024 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642023 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642023 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642022 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642022 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642021 1362.04-00 Inadvertent Terminations 10/14/2016
201642020 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642020 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/14/2016
201642019 673.00-00 Reversionary Interests 10/14/2016
201642018 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642018 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642017 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642017 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642016 2010.00-00 Unified Credit Against Estate Tax 10/14/2016