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
201626019 2010.00-00 Unified Credit Against Estate Tax 06/24/2016
201626019 9100.00-00 Extension of Time for Making Certain Elections 06/24/2016
201626018 2010.00-00 Unified Credit Against Estate Tax 06/24/2016
201626018 9100.00-00 Extension of Time for Making Certain Elections 06/24/2016
201626017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/24/2016
201626017 355.01-00 Spin-Off 06/24/2016
201626016 2601.03-06 Terminations of Interest in and Distributions From Trusts 06/24/2016
201626015 2010.00-00 Unified Credit Against Estate Tax 06/24/2016
201626015 9100.00-00 Extension of Time for Making Certain Elections 06/24/2016
201626014 2010.04-00 Portability Election under � 2010(c)(5)(A) 06/24/2016
201626014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 06/24/2016
201626013 9100.04-00 Section 168; MACRS 06/24/2016
201626012 453.09-01 Alternative Basis Recovery 06/24/2016
201626011 453.09-01 Alternative Basis Recovery 06/24/2016
201626010 453.09-01 Alternative Basis Recovery 06/24/2016
201626009 453.09-01 Alternative Basis Recovery 06/24/2016
201626008 2010.04-00 Portability Election under � 2010(c)(5)(A) 06/24/2016
201626008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 06/24/2016
201626007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/24/2016
201626006 7701.00-00 Definitions 06/24/2016
201626006 9100.00-00 Extension of Time for Making Certain Elections 06/24/2016
201626006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/24/2016
201626005 4980.02-00 Exceptions 06/24/2016
201626004 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/24/2016
201626003 4980.02-00 Exceptions 06/24/2016