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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201731006 9100.00-00 Extension of Time for Making Certain Elections 08/04/2017
201731005 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731005 2642.00-00 Inclusion Ratio 08/04/2017
201731004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/04/2017
201731004 355.01-00 Spin-Off 08/04/2017
201731004 355.05-01 Distribution of Control 08/04/2017
201731004 361.02-02 Certain Transfers to Creditors 08/04/2017
201731003 355.01-00 Spin-Off 08/04/2017
201731003 355.01-01 Split-Off 08/04/2017
201731003 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731002 860D.00-00 REMIC Defined 08/04/2017
201731001 860D.00-00 REMIC Defined 08/04/2017
201731000 6110.00-00 Index for Public Inspection of Written Determination 08/04/2017
201730022 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/28/2017
201730022 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/28/2017
201730022 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/28/2017
201730022 513.01-00 Trusts 07/28/2017
201730022 664.03-02 Charitable Remainder Unitrust 07/28/2017
201730021 1361.03-03 Electing Small Business Trusts 07/28/2017
201730021 1362.02-02 Ceases to be Small Business Corporation 07/28/2017
201730020 468A.06-03 Disposition of Interest 07/28/2017
201730019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/28/2017
201730019 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/28/2017
201730019 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/28/2017
201730019 513.01-00 Trusts 07/28/2017