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. Enter a term in the Find box. Click the Search button. Showing 16101 - 16125 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201615013 401.29-01 Special Antidiscrimination Rules 04/08/2016 201615012 6723.03-02 Due Diligence 04/08/2016 201615011 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615010 2010.00-00 Unified Credit Against Estate Tax 04/08/2016 201615010 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615009 2010.00-00 Unified Credit Against Estate Tax 04/08/2016 201615009 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615008 146.00-00 Volume Cap 04/08/2016 201615008 146.07-00 Carryforward of Allocation 04/08/2016 201615008 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615008 9100.03-00 Section 146; Volume Cap 04/08/2016 201615007 856.07-00 Treatment of Wholly Owned Subsidiaries 04/08/2016 201615007 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615006 2642.00-00 Inclusion Ratio 04/08/2016 201615006 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615005 2642.00-00 Inclusion Ratio 04/08/2016 201615005 9100.00-00 Extension of Time for Making Certain Elections 04/08/2016 201615004 2041.02-00 Post-1942 Powers 04/08/2016 201615004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/08/2016 201615004 2056.07-00 Qualified Terminable Interest Property 04/08/2016 201615004 2514.02-00 Power Created After October 21, 1942 04/08/2016 201615004 2519.00-00 Disposition of Certain Life Estates 04/08/2016 201615004 2652.01-02 Special Election for QTIP 04/08/2016 201615003 1362.04-00 Inadvertent Terminations 04/08/2016 201615002 1362.04-00 Inadvertent Terminations 04/08/2016 Pagination First page « First Previous page Previous … Page 641 Page 642 Page 643 Page 644 Current page 645 Page 646 Page 647 Page 648 Page 649 … Next page Next Last page Last »