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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숫자 UILC 주제 출시일
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
201717005 305.04-00 Disproportionate Distributions 04/28/2017
201717005 857.01-00 Requirements to be Taxed as a REIT 04/28/2017
201717004 2010.00-00 Unified Credit Against Estate Tax 04/28/2017
201717004 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717003 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/28/2017
201717003 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
201717002 9100.04-00 Section 168; MACRS 04/28/2017
201717001 2056.01-00 Terminable Interests 04/28/2017
201717001 2652.01-02 Special Election for QTIP 04/28/2017
201717001 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717000 6110.00-00 Index for Public Inspection of Written Determination 04/28/2017
201716053 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/21/2017
201716052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2017

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