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
201725021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725020 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/23/2017
201725020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725019 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/23/2017
201725019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725018 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/23/2017
201725018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/23/2017
201725017 337.14-00 Conversion to Tax Exempt 06/23/2017
201725016 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/23/2017
201725016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725015 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725015 9100.05-00 Section 266; Carrying Charges 06/23/2017
201725014 468A.04-01 Initial Schedules 06/23/2017
201725013 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/23/2017
201725013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725012 565.00-00 Consent Dividends 06/23/2017
201725012 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725011 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/23/2017
201725011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/23/2017
201725010 2642.00-00 Inclusion Ratio 06/23/2017
201725010 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725009 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4942.00-00 Taxes on Failure to Distribute Income 06/23/2017

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