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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Showing 15301 - 15325 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201712010 | 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 03/24/2017 |
| Number 201712009 | UILC 2010.00-00 | Subject Unified Credit Against Estate Tax | Release Date 03/24/2017 |
| Number 201712009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/24/2017 |
| Number 201712008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/24/2017 |
| Number 201712007 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/24/2017 |
| Number 201712006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/24/2017 |
| Number 201712005 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/24/2017 |
| Number 201712004 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/24/2017 |
| Number 201712003 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/24/2017 |
| Number 201712002 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 03/24/2017 |
| Number 201712001 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 03/24/2017 |
| Number 201712000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/24/2017 |
| Number 201711015 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/17/2017 |
| Number 201711014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/17/2017 |
| Number 201711014 | UILC 509.01-02 | Subject Support | Release Date 03/17/2017 |
| Number 201711014 | UILC 170.09-00 | Subject Donees of Charitable Contributions in General | Release Date 03/17/2017 |
| Number 201711013 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/17/2017 |
| Number 201711012 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/17/2017 |
| Number 201711011 | UILC 139E.00-00 | Subject Indian General Welfare Benefits | Release Date 03/17/2017 |
| Number 201711010 | UILC 6103.08-04 | Subject Disclosure in Judicial or Administrative Tax Administration Proceedings | Release Date 03/17/2017 |
| Number 201711010 | UILC 6222.00-00 | Subject Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | Release Date 03/17/2017 |
| Number 201711010 | UILC 6222.03-00 | Subject Effect of Failure to Notify | Release Date 03/17/2017 |
| Number 201711009 | UILC 6662.00-00 | Subject Accuracy-related penalty | Release Date 03/17/2017 |
| Number 201711009 | UILC 6664.03-00 | Subject Reasonable Cause Exception | Release Date 03/17/2017 |
| Number 201711008 | UILC 1502.75-00 | Subject Filing Requirements | Release Date 03/17/2017 |
