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
201713009 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/31/2017
201713009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/31/2017
201713008 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/31/2017
201713008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/31/2017
201713007 860D.00-00 REMIC Defined 03/31/2017
201713006 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/31/2017
201713006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/31/2017
201713005 168.00-00 Modified Accelerated Cost Recovery System 03/31/2017
201713005 9100.04-00 Section 168; MACRS 03/31/2017
201713004 168.00-00 Modified Accelerated Cost Recovery System 03/31/2017
201713004 9100.04-00 Section 168; MACRS 03/31/2017
201713003 4947.02-00 Split-Interest Trusts 03/31/2017
201713002 4947.02-00 Split-Interest Trusts 03/31/2017
201713001 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 03/31/2017
201713001 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 03/31/2017
201713000 6110.00-00 Index for Public Inspection of Written Determination 03/31/2017
201712017 501.03-30 Organizational and Operational Tests 03/24/2017
201712017 501.36-01 Section 501(c)(3) Organizations 03/24/2017
201712016 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/24/2017
201712015 501.03-17 Political Action Organizations 03/24/2017
201712015 501.35.00 "Exclusively" Test 03/24/2017
201712014 501.03-05 Corporations 03/24/2017
201712013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/24/2017
201712012 9100.09-00 Section 442; Accounting Periods 03/24/2017
201712011 9100.22-00 Other 03/24/2017