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
201731014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731011 7701.00-00 Definitions 08/04/2017
201731011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/04/2017
201731010 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731010 2642.00-00 Inclusion Ratio 08/04/2017
201731009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 08/04/2017
201731009 457.05-02 State 08/04/2017
201731008 332.00-00 Complete Liquidation of Subsidiaries 08/04/2017
201731008 337.01-01 Date Plan Adopted 08/04/2017
201731008 351.00-00 Transfer to Corporation Controlled by Transferor 08/04/2017
201731008 354.05-00 Substantially All of the Assets 08/04/2017
201731008 368.03-00 Stock for Property (Type "C") 08/04/2017
201731008 368.03-01 Substantially All the Property 08/04/2017
201731008 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731007 1362.01-03 Late Elections 08/04/2017
201731006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/04/2017
201731006 2056.01-00 Terminable Interests 08/04/2017
201731006 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731006 2632.03-00 Allocation of Unused GST Exemption 08/04/2017
201731006 2652.00-00 Other Definitions 08/04/2017
201731006 2652.01-00 Transferor Defined 08/04/2017
201731006 2652.01-02 Special Election for QTIP 08/04/2017
201731006 2654.00-00 Special Rules 08/04/2017