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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숫자 UILC 주제 출시일
201651008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/16/2016
201651007 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/16/2016
201651007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/16/2016
201651006 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/16/2016
201651006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/16/2016
201651005 1362.04-00 Inadvertent Terminations 12/16/2016
201651004 1295.02-02 Retroactive Elections 12/16/2016
201651003 469.03-03 Definition of Activity 12/16/2016
201651003 9100.00-00 Extension of Time for Making Certain Elections 12/16/2016
201651002 61.00-00 Gross Income v. Not Gross Income 12/16/2016
201651002 817.00-00 Treatment of Variable Contracts 12/16/2016
201651001 1362.04-00 Inadvertent Terminations 12/16/2016
201651001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016
201651000 6110.00-00 Index for Public Inspection of Written Determination 12/16/2016
201650022 408.03-00 Rollover Contributions 12/09/2016
201650021 4945.04-04 Grants to Individuals 12/09/2016
201650020 6011.04-02 Taxpayer Identification Number 12/09/2016
201650020 6109.03-00 Employer ID Numbers 12/09/2016
201650019 6061.07-00 Electronic Signature 12/09/2016
201650018 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/09/2016
201650017 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/09/2016
201650016 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/09/2016
201650015 6230.01-00 Coordination with Deficiency Proceedings 12/09/2016
201650014 460.00-00 Special Rules for Long-Term Contracts 12/09/2016
201650014 460.04-01 Home Construction Contract Exception 12/09/2016