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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Номер UILC Тема Дата публикации
201808009 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 02/23/2018
201808008 9100.22-00 Other 02/23/2018
201808007 7701.00-00 Definitions 02/23/2018
201808007 9100.04-00 Section 168; MACRS 02/23/2018
201808006 7701.00-00 Definitions 02/23/2018
201808006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2018
201808005 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808004 7701.00-00 Definitions 02/23/2018
201808004 7701.03-00 Association v. Trust 02/23/2018
201808004 7701.03-06 Liquidating Trusts 02/23/2018
201808003 2031.00-00 Definition 02/23/2018
201808003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808003 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808002 2031.00-00 Definition 02/23/2018
201808002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808002 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808001 2031.00-00 Definition 02/23/2018
201808001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808001 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808000 6110.00-00 Index for Public Inspection of Written Determination 02/23/2018
201807011 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/16/2018
201807010 408.03-00 Rollover Contributions 02/16/2018
201807009 7701.00-00 Definitions 02/16/2018
201807009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2018