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
201706004 408.03-00 Rollover Contributions 02/10/2017
201706003 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/10/2017
201706003 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706002 2601.00-00 Tax On Generation Skipping Transfers 02/10/2017
201706002 2601.03-01 Irrevocable Trusts 02/10/2017
201706002 2601.04-00 Transitional Rules 02/10/2017
201706001 1362.00-00 Election by Small Business Corporation 02/10/2017
201706001 1362.04-00 Inadvertent Terminations 02/10/2017
201706000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2017
201705009 408.03-00 Rollover Contributions 02/03/2017
201705008 754.02-00 Timeliness of Election 02/03/2017
201705008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/03/2017
201705007 856.00-00 Definition of Real Estate Investment Trust 02/03/2017
201705007 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705006 1362.01-03 Late Elections 02/03/2017
201705005 853.01-00 Election 02/03/2017
201705005 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705004 267.07-02 Deferral of Loss from Sale or Exchange Between Members 02/03/2017
201705003 61.00-00 Gross Income v. Not Gross Income 02/03/2017
201705003 817.00-00 Treatment of Variable Contracts 02/03/2017
201705002 2642.00-00 Inclusion Ratio 02/03/2017
201705002 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705001 117.05-00 Limitation 02/03/2017
201705001 117.05-06 Reporting and Withholding Requirements 02/03/2017
201705000 6110.00-00 Index for Public Inspection of Written Determination 02/03/2017