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
201706010 3121.00-00 Definitions 02/10/2017
201706009 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/10/2017
201706009 1031.02-00 Like Kind Property 02/10/2017
201706008 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706008 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706007 7701.00-00 Definitions 02/10/2017
201706007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2017
201706006 215.08-04 Specification In Instrument 02/10/2017
201706005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/10/2017
201706005 355.01-00 Spin-Off 02/10/2017
201706005 355.03-00 Active Business 02/10/2017
201706005 355.03-01 Five-Year Requirement 02/10/2017
201706004 408.02-01 Benefit Distributions 02/10/2017
201706004 408.03-00 Rollover Contributions 02/10/2017
201706003 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706003 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706002 2601.00-00 Tax On Generation Skipping Transfers 02/10/2017
201706002 2601.03-01 Irrevocable Trusts 02/10/2017
201706002 2601.04-00 Transitional Rules 02/10/2017
201706001 1362.00-00 Election by Small Business Corporation 02/10/2017
201706001 1362.04-00 Inadvertent Terminations 02/10/2017
201706000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2017
201705009 408.03-00 Rollover Contributions 02/03/2017
201705008 754.02-00 Timeliness of Election 02/03/2017
201705008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/03/2017