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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
Number 201716017 UILC 351.13-00 Subject Investment Company Exception Release Date 04/21/2017
Number 201716016 UILC 351.13-00 Subject Investment Company Exception Release Date 04/21/2017
Number 201716015 UILC 2010.00-00 Subject Unified Credit Against Estate Tax Release Date 04/21/2017
Number 201716015 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2017
Number 201716014 UILC 831.00-00 Subject Tax On Insurance Companies Other Than Life Insurance Companies Release Date 04/21/2017
Number 201716014 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2017
Number 201716013 UILC 2010.00-00 Subject Unified Credit Against Estate Tax Release Date 04/21/2017
Number 201716013 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2017
Number 201716012 UILC 2010.04-00 Subject Portability Election under � 2010(c)(5)(A) Release Date 04/21/2017
Number 201716012 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 04/21/2017
Number 201716011 UILC 7701.00-00 Subject Definitions Release Date 04/21/2017
Number 201716011 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2017
Number 201716011 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 04/21/2017
Number 201716010 UILC 2010.04-00 Subject Portability Election under � 2010(c)(5)(A) Release Date 04/21/2017
Number 201716010 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 04/21/2017
Number 201716009 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 04/21/2017
Number 201716008 UILC 2010.00-00 Subject Unified Credit Against Estate Tax Release Date 04/21/2017
Number 201716008 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2017
Number 201716007 UILC 1502.75-00 Subject Filing Requirements Release Date 04/21/2017
Number 201716007 UILC 9100.20-00 Subject Section 1502; Election to File Consolidated Return Release Date 04/21/2017
Number 201716006 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 04/21/2017
Number 201716005 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2017
Number 201716004 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 04/21/2017
Number 201716003 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 04/21/2017
Number 201716002 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 04/21/2017