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
201701000 6110.00-00 Index for Public Inspection of Written Determination 01/06/2017
201653019 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/30/2016
201653018 1362.04-00 Inadvertent Terminations 12/30/2016
201653017 531.00-00 Imposition of Accumulated Earnings Tax (Imposed v. Not Imposed) 12/30/2016
201653017 533.02-00 Holding and Investment Companies 12/30/2016
201653016 856.07-00 Treatment of Wholly Owned Subsidiaries 12/30/2016
201653016 9100.00-00 Extension of Time for Making Certain Elections 12/30/2016
201653015 2010.00-00 Unified Credit Against Estate Tax 12/30/2016
201653015 9100.00-00 Extension of Time for Making Certain Elections 12/30/2016
201653014 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/30/2016
201653014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/30/2016
201653013 2632.00-00 Special Rules for Allocation of GST Exemption 12/30/2016
201653013 2642.00-00 Inclusion Ratio 12/30/2016
201653013 9100.00-00 Extension of Time for Making Certain Elections 12/30/2016
201653012 2010.00-00 Unified Credit Against Estate Tax 12/30/2016
201653012 9100.00-00 Extension of Time for Making Certain Elections 12/30/2016
201653011 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/30/2016
201653011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/30/2016
201653010 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/30/2016
201653010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/30/2016
201653009 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653009 671.02-00 Persons Treated as Grantors 12/30/2016
201653008 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
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