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
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
201712010 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/24/2017
201712010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/24/2017
201712009 2010.00-00 Unified Credit Against Estate Tax 03/24/2017
201712009 9100.00-00 Extension of Time for Making Certain Elections 03/24/2017
201712008 1362.04-00 Inadvertent Terminations 03/24/2017
201712007 1362.04-00 Inadvertent Terminations 03/24/2017
201712006 1362.04-00 Inadvertent Terminations 03/24/2017
201712005 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712004 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712003 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712002 115.00-00 Income of States, Municipalities, etc. 03/24/2017
201712001 115.00-00 Income of States, Municipalities, etc. 03/24/2017
201712000 6110.00-00 Index for Public Inspection of Written Determination 03/24/2017

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