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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編號 UILC 主題 發布日期
201735007 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735006 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 09/01/2017
201735005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/01/2017
201735005 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735004 9100.09-00 Section 442; Accounting Periods 09/01/2017
201735003 9100.22-00 Other 09/01/2017
201735003 992.01-02 Qualified Export Assets 09/01/2017
201735002 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735001 115.00-00 Income of States, Municipalities, etc. 09/01/2017
201735001 115.07-00 Filing Requirements 09/01/2017
201735001 6012.05-01 Estates or Trusts 09/01/2017
201735000 6110.00-00 Index for Public Inspection of Written Determination 09/01/2017
201734011 4945.04-04 Grants to Individuals 08/25/2017
201734010 501.03-30 Organizational and Operational Tests 08/25/2017
201734009 501.09-03 Inurement 08/25/2017
201734009 501.36-00 Business Activities 08/25/2017
201734008 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/25/2017
201734008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/25/2017
201734007 7701.00-00 Definitions 08/25/2017
201734006 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/25/2017
201734006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/25/2017