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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
202134015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134014 2010.00-00 Unified Credit Against Estate Tax 08/27/2021
202134014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134014 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134013 332.00-00 Complete Liquidation of Subsidiaries 08/27/2021
202134013 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 08/27/2021
202134012 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134010 2056.07-00 Qualified Terminable Interest Property 08/27/2021
202134010 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134009 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134007 2632.00-00 Special Rules for Allocation of GST Exemption 08/27/2021
202134007 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134006 2632.00-00 Special Rules for Allocation of GST Exemption 08/27/2021
202134006 2642.00-00 Inclusion Ratio 08/27/2021
202134006 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134005 2632.00-00 Special Rules for Allocation of GST Exemption 08/27/2021
202134005 2642.00-00 Inclusion Ratio 08/27/2021
202134005 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/27/2021

Official Adobe Website