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
201630015 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 07/22/2016
201630015 199.03-00 Domestic Production Gross Receipts (DPGR) 07/22/2016
201630015 199.03-09 Derived from a Qualified Film 07/22/2016
201630014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2016
201630013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2016
201630012 2010.00-00 Unified Credit Against Estate Tax 07/22/2016
201630012 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630011 141.00-00 Private Activity Bond; Qualified Bond 07/22/2016
201630010 2010.04-00 Portability Election under � 2010(c)(5)(A) 07/22/2016
201630010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 07/22/2016
201630009 4941.04-00 Definition of Self-Dealing 07/22/2016
201630009 4943.03-01 Permitted Holdings 07/22/2016
201630009 4944.05-00 Definitions 07/22/2016
201630009 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/22/2016
201630008 9430.00-00 IIC Outbound 07/22/2016
201630007 2010.00-00 Unified Credit Against Estate Tax 07/22/2016
201630007 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630006 1295.02-02 Retroactive Elections 07/22/2016
201630005 2010.04-00 Portability Election under � 2010(c)(5)(A) 07/22/2016
201630005 9100.00-00 Extension of Time for Making Certain Elections 07/22/2016
201630004 1502.21-00 Consolidated Net Operating Loss Deduction 07/22/2016
201630004 9100.22-00 Other 07/22/2016
201630003 1502.21-00 Consolidated Net Operating Loss Deduction 07/22/2016
201630003 9100.22-00 Other 07/22/2016
201630002 7871.03-00 Tax Exempt Bonds 07/22/2016