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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
201717020 7805.00-00 Rules and Regulations 04/28/2017
201717020 851.02-00 Gross Income Requirement 04/28/2017
201717019 1362.04-00 Inadvertent Terminations 04/28/2017
201717018 1502.75-00 Filing Requirements 04/28/2017
201717018 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717017 9100.22-00 Other 04/28/2017
201717017 992.02-00 Election 04/28/2017
201717016 1362.04-00 Inadvertent Terminations 04/28/2017
201717015 9100.22-00 Other 04/28/2017
201717015 992.02-00 Election 04/28/2017
201717014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717013 1362.01-03 Late Elections 04/28/2017
201717012 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/28/2017
201717012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/28/2017
201717011 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/28/2017
201717011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/28/2017
201717010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 04/28/2017
201717009 1362.01-03 Late Elections 04/28/2017
201717008 167.22-01 Normalization Rules 04/28/2017
201717007 2010.00-00 Unified Credit Against Estate Tax 04/28/2017
201717007 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717006 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717005 301.00-00 Distributions of Property 04/28/2017
201717005 305.03-00 Distributions in Lieu of Money 04/28/2017