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
201718022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718021 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718020 954.02-00 Foreign Personal Holding Company Income 05/05/2017
201718019 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718018 468B.02-00 Taxation of Designated Settlement Funds 05/05/2017
201718017 167.22-00 Public Utility Property 05/05/2017
201718017 168.00-00 Modified Accelerated Cost Recovery System 05/05/2017
201718016 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718015 167.22-01 Normalization Rules 05/05/2017
201718014 2601.00-00 Tax On Generation Skipping Transfers 05/05/2017
201718013 754.02-00 Timeliness of Election 05/05/2017
201718013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2017
201718012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 05/05/2017
201718011 41.00-00 Credit for Increasing Research Activities 05/05/2017
201718011 617.00-00 Deduction and Recapture of Certain Mining Exploration Expenditures 05/05/2017
201718010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017