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
201714026 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714025 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017
201714025 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714024 1362.01-03 Late Elections 04/07/2017
201714023 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017
201714023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/07/2017
201714022 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017
201714022 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/07/2017
201714021 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714020 2056.07-01 Effective Election 04/07/2017
201714020 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714019 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/07/2017
201714019 9100.22-00 Other 04/07/2017
201714018 1362.01-00 Eligible v. Ineligible 04/07/2017
201714018 1362.01-01 Shareholder Consent 04/07/2017
201714018 1362.04-00 Inadvertent Terminations 04/07/2017
201714017 860D.00-00 REMIC Defined 04/07/2017
201714016 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017
201714016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/07/2017
201714015 1362.04-00 Inadvertent Terminations 04/07/2017
201714014 1362.01-03 Late Elections 04/07/2017
201714014 1362.04-00 Inadvertent Terminations 04/07/2017
201714013 9100.22-00 Other 04/07/2017
201714012 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017

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