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
201603003 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/15/2016
201603003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/15/2016
201603002 1502.13-00 Intercompany Transactions 01/15/2016
201603002 267.07-02 Deferral of Loss from Sale or Exchange Between Members 01/15/2016
201603002 332.01-00 Nonrecognition of Gain or Loss 01/15/2016
201603001 1362.01-03 Late Elections 01/15/2016
201603001 1362.04-00 Inadvertent Terminations 01/15/2016
201603000 6110.00-00 Index for Public Inspection of Written Determination 01/15/2016
201602013 408.03-00 Rollover Contributions 01/08/2016
201602012 408.03-00 Rollover Contributions 01/08/2016
201602011 6213.09-00 Coordination with Bankruptcy Code 01/08/2016
201602010 6501.08-17 Form and Contents of Waiver 01/08/2016
201602009 152.08-02 Release of Exemption 01/08/2016
201602008 6331.00-00 Levy and Distraint 01/08/2016
201602007 6331.00-00 Levy and Distraint 01/08/2016
201602006 6331.00-00 Levy and Distraint 01/08/2016
201602005 166.00-00 Bad Debts 01/08/2016
201602004 7704.03-00 Qualifying Income 01/08/2016
201602003 856.01-00 Income Requirements 01/08/2016
201602002 7701.00-00 Definitions 01/08/2016
201602002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/08/2016
201602001 2632.00-00 Special Rules for Allocation of GST Exemption 01/08/2016
201602001 9100.00-00 Extension of Time for Making Certain Elections 01/08/2016
201602000 6110.00-00 Index for Public Inspection of Written Determination 01/08/2016
201601014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2015