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
201652015 1362.04-00 Inadvertent Terminations 12/23/2016
201652014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/23/2016
201652014 9100.22-00 Other 12/23/2016
201652013 7701.00-00 Definitions 12/23/2016
201652013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201652012 856.01-00 Income Requirements 12/23/2016
201652012 857.05-00 Earnings and Profits 12/23/2016
201652011 7701.00-00 Definitions 12/23/2016
201652011 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201652010 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/23/2016
201652010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/23/2016
201652009 2010.00-00 Unified Credit Against Estate Tax 12/23/2016
201652009 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652008 2010.00-00 Unified Credit Against Estate Tax 12/23/2016
201652008 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652007 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/23/2016
201652007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/23/2016
201652006 9100.02-00 Section 59(e) 12/23/2016
201652006 9100.02-03 R and D Expenditures 12/23/2016
201652005 856.07-00 Treatment of Wholly Owned Subsidiaries 12/23/2016
201652005 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/23/2016
201652004 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/23/2016
201652004 4942.00-00 Taxes on Failure to Distribute Income 12/23/2016