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
201730018 1001.02-00 Amount Realized 07/28/2017
201730018 170.01-00 Time of Making Contribution 07/28/2017
201730018 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730017 1001.02-00 Amount Realized 07/28/2017
201730017 170.01-00 Time of Making Contribution 07/28/2017
201730017 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730016 1362.01-03 Late Elections 07/28/2017
201730015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2017
201730015 4291.00-00 Cases Where Persons Receiving Payment Must Collect Services and Facilities Tax 07/28/2017
201730014 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730013 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730012 1001.02-00 Amount Realized 07/28/2017
201730012 170.01-00 Time of Making Contribution 07/28/2017
201730012 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730011 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730010 332.01-00 Nonrecognition of Gain or Loss 07/28/2017
201730010 355.03-00 Active Business 07/28/2017
201730010 355.04-00 Business Purpose 07/28/2017
201730010 355.09-00 Distributions Within a Consolidated Group 07/28/2017
201730009 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730008 1502.75-00 Filing Requirements 07/28/2017