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
201720005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/19/2017
201720004 1272.05-00 OID Election 05/19/2017
201720004 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720003 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720003 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 05/19/2017
201720002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2017
201720001 115.00-00 Income of States, Municipalities, etc. 05/19/2017
201720000 6110.00-00 Index for Public Inspection of Written Determination 05/19/2017
201719029 412.00-00 Minimum Funding Standards 05/12/2017
201719028 4945.04-04 Grants to Individuals 05/12/2017
201719027 4945.04-04 Grants to Individuals 05/12/2017
201719026 6511.03-06 Extension of Time by Agreement 05/12/2017
201719026 6511.09-00 Timeliness of Claim 05/12/2017
201719025 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/12/2017
201719025 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719025 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719024 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719023 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719022 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719021 7805.00-00 Rules and Regulations 05/12/2017
201719021 851.02-00 Gross Income Requirement 05/12/2017
201719020 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017