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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编号 UILC 主题 发布日期
201703009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/20/2017
201703008 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703008 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703007 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703007 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703006 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703006 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703005 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/20/2017
201703005 514.06-00 Definitions--Debt-Financed Property 01/20/2017
201703004 4941.04-00 Definition of Self-Dealing 01/20/2017
201703003 4941.04-00 Definition of Self-Dealing 01/20/2017
201703003 4943.03-00 Definition of Excess Business Holdings 01/20/2017
201703003 4943.04-03 Business Enterprise 01/20/2017
201703002 412.06-00 Minimum Funding Waiver 01/20/2017
201703001 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/20/2017
201703001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/20/2017
201703000 6110.00-00 Index for Public Inspection of Written Determination 01/20/2017
201702048 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less ADMINISTRATION: Authority of officers of Internal Revenue 01/13/2017
201702047 4945.04-04 Grants to Individuals 01/13/2017
201702046 4945-04-04 Grants to Individuals 01/13/2017
201702045 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/13/2017
201702044 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/13/2017
201702043 501.07-00 Social Clubs 01/13/2017
201702042 501.03-05 Corporations 01/13/2017
201702042 501.35-00 "Exclusively" Test 01/13/2017