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
Number 201510029 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/06/2015
Number 201510028 UILC 7701.00-00 Subject Definitions Release Date 03/06/2015
Number 201510028 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 03/06/2015
Number 201510027 UILC 9100.04-00 Subject Section 168; MACRS Release Date 03/06/2015
Number 201510026 UILC 45.00-00 Subject Electricity Produced from Certain Renewable Sources Release Date 03/06/2015
Number 201510025 UILC 108.01-01 Subject Title 11 Case Release Date 03/06/2015
Number 201510025 UILC 108.03-00 Subject Meaning of Terms and Special Rules Release Date 03/06/2015
Number 201510024 UILC 754.02-00 Subject Timeliness of Election Release Date 03/06/2015
Number 201510024 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 03/06/2015
Number 201510023 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510023 UILC 2037.00-00 Subject Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510023 UILC 2038.00-00 Subject Revocable Transfers (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510023 UILC 2501.00-00 Subject Imposition of Gift Tax (Imposed v. Not Imposed) Release Date 03/06/2015
Number 201510023 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 03/06/2015
Number 201510022 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510022 UILC 2037.00-00 Subject Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510022 UILC 2038.00-00 Subject Revocable Transfers (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510022 UILC 2501.00-00 Subject Imposition of Gift Tax (Imposed v. Not Imposed) Release Date 03/06/2015
Number 201510022 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 03/06/2015
Number 201510021 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510021 UILC 2037.00-00 Subject Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510021 UILC 2038.00-00 Subject Revocable Transfers (Included v. Not Included in Gross Estate) Release Date 03/06/2015
Number 201510021 UILC 2501.00-00 Subject Imposition of Gift Tax (Imposed v. Not Imposed) Release Date 03/06/2015
Number 201510021 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 03/06/2015
Number 201510020 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 03/06/2015