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
201729019 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729018 2632.00-00 Special Rules for Allocation of GST Exemption 07/21/2017
201729018 2642.00-00 Inclusion Ratio 07/21/2017
201729018 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729017 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/21/2017
201729017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/21/2017
201729016 1362.00-00 Election by Small Business Corporation 07/21/2017
201729016 1362.01-00 Eligible v. Ineligible 07/21/2017
201729016 1362.01-02 Election After Termination 07/21/2017
201729016 1362.02-00 Termination of Election 07/21/2017
201729016 1362.02-02 Ceases to be Small Business Corporation 07/21/2017
201729016 1362.04-00 Inadvertent Terminations 07/21/2017
201729015 754.02-00 Timeliness of Election 07/21/2017
201729015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/21/2017
201729014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/21/2017
201729014 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/21/2017
201729014 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/21/2017
201729014 513.01-00 Trusts 07/21/2017
201729014 664.03-02 Charitable Remainder Unitrust 07/21/2017
201729013 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/21/2017
201729013 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/21/2017
201729013 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/21/2017
201729013 513.01-00 Trusts 07/21/2017
201729012 468A.06-03 Disposition of Interest 07/21/2017
201729011 468A.06-03 Disposition of Interest 07/21/2017