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
201717036 1362.01-03 Late Elections 04/28/2017
201717035 7805.00-00 Rules and Regulations 04/28/2017
201717035 851.02-00 Gross Income Requirement 04/28/2017
201717034 7805.00-00 Rules and Regulations 04/28/2017
201717034 851.02-00 Gross Income Requirement 04/28/2017
201717033 851.02-00 Gross Income Requirement 04/28/2017
201717032 7805.00-00 Rules and Regulations 04/28/2017
201717032 851.02-00 Gross Income Requirement 04/28/2017
201717031 7805.00-00 Rules and Regulations 04/28/2017
201717031 851.02-00 Gross Income Requirement 04/28/2017
201717030 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/28/2017
201717030 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/28/2017
201717029 851.02-00 Gross Income Requirement 04/28/2017
201717028 851.02-00 Gross Income Requirement 04/28/2017
201717027 851.02-00 Gross Income Requirement 04/28/2017
201717026 851.02-00 Gross Income Requirement 04/28/2017
201717025 7805.00-00 Rules and Regulations 04/28/2017
201717025 851.02-00 Gross Income Requirement 04/28/2017
201717024 7805.00-00 Rules and Regulations 04/28/2017
201717024 851.02-00 Gross Income Requirement 04/28/2017
201717023 1502.75-00 Filing Requirements 04/28/2017
201717023 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717022 7805.00-00 Rules and Regulations 04/28/2017
201717022 851.02-00 Gross Income Requirement 04/28/2017
201717021 851.02-00 Gross Income Requirement 04/28/2017