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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Número UILC Asunto Fecha de publicación
201721018 6331.00-00 Levy and Distraint 05/26/2017
201721017 6103.11-06 Disclosure for Investigative Purposes 05/26/2017
201721016 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 05/26/2017
201721015 163.00-00 Interest 05/26/2017
201721014 301.00-00 Distributions of Property 05/26/2017
201721014 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 05/26/2017
201721014 361.02-01 Distributions of Appreciated Property 05/26/2017
201721013 704.00-00 Partner's Distributive Share 05/26/2017
201721012 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/26/2017
201721012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/26/2017
201721011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/26/2017
201721011 9100.22-00 Other 05/26/2017
201721010 468A.04-01 Initial Schedules 05/26/2017
201721010 468A.04-02 Revised Schedules 05/26/2017
201721009 468A.04-01 Initial Schedules 05/26/2017
201721009 468A.04-02 Revised Schedules 05/26/2017
201721008 1362.00-00 Election by Small Business Corporation 05/26/2017
201721008 1362.04-00 Inadvertent Terminations 05/26/2017
201721007 7704.03-00 Qualifying Income 05/26/2017
201721006 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/26/2017
201721006 2056.07-00 Qualified Terminable Interest Property 05/26/2017
201721006 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/26/2017
201721006 2519.00-00 Disposition of Certain Life Estates 05/26/2017
201721006 2702.00-00 Special Valuation Rules for Transfers in Trust 05/26/2017
201721005 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/26/2017