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
201735019 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/01/2017
201735019 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735018 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/01/2017
201735016 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 09/01/2017
201735015 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735014 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735013 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735012 7701.00-00 Definitions 09/01/2017
201735011 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735010 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735009 2041.01-00 Pre-1942 Powers 09/01/2017
201735009 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735009 2601.03-00 Exceptions 09/01/2017
201735009 2601.03-01 Irrevocable Trusts 09/01/2017
201735009 2601.03-08 Constructive Additions 09/01/2017
201735008 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017