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
201719025 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/12/2017
201719025 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719025 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719024 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719023 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719022 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719021 7805.00-00 Rules and Regulations 05/12/2017
201719021 851.02-00 Gross Income Requirement 05/12/2017
201719020 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719019 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719019 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2017
201719017 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719017 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719016 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719015 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719015 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719014 2032.00-00 Alternate Valuation 05/12/2017
201719014 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719013 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
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