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
201621014 6103.05-08 Disclosure of Decedent's Return 05/20/2016
201621013 7402.00-00 Jurisdiction of District Courts 05/20/2016
201621012 7602.00-00 Examination of Books and Witnesses 05/20/2016
201621011 9999.92-01 Freedom of Information Act 05/20/2016
201621010 69.04.00-00 REFUNDS: Offset 05/20/2016
201621009 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/20/2016
201621009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/20/2016
201621008 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/20/2016
201621008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/20/2016
201621007 2010.00-00 Unified Credit Against Estate Tax 05/20/2016
201621007 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621005 7701.00-00 Definitions 05/20/2016
201621005 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621004 7701.00-00 Definitions 05/20/2016
201621004 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621003 7701.00-00 Definitions 05/20/2016
201621003 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621002 7701.00-00 Definitions 05/20/2016
201621002 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621001 7701.00-00 Definitions 05/20/2016
201621001 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621000 6110.00-00 Index for Public Inspection of Written Determination 05/20/2016
201620020 408.03-00 Rollover Contributions 05/13/2016
201620019 4971.08-00 Liquidity Shortfall 05/13/2016