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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201706015 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/10/2017
201706014 1362.00-00 Election by Small Business Corporation 02/10/2017
201706014 1362.01-03 Late Elections 02/10/2017
201706014 1362.04-00 Inadvertent Terminations 02/10/2017
201706013 1362.00-00 Election by Small Business Corporation 02/10/2017
201706013 1362.03-00 S Termination Year 02/10/2017
201706013 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706012 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/10/2017
201706011 2010.00-00 Unified Credit Against Estate Tax 02/10/2017
201706011 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706010 3121.00-00 Definitions 02/10/2017
201706009 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/10/2017
201706009 1031.02-00 Like Kind Property 02/10/2017
201706008 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706008 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706007 7701.00-00 Definitions 02/10/2017
201706007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2017
201706006 215.08-04 Specification In Instrument 02/10/2017
201706005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/10/2017
201706005 355.01-00 Spin-Off 02/10/2017
201706005 355.03-00 Active Business 02/10/2017
201706005 355.03-01 Five-Year Requirement 02/10/2017
201706004 408.02-01 Benefit Distributions 02/10/2017

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