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
201642016 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642015 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642015 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642014 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642014 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/14/2016
201642012 9100.22-00 Other 10/14/2016
201642012 992.02-00 Election 10/14/2016
201642011 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/14/2016
201642010 168.00-00 Modified Accelerated Cost Recovery System 10/14/2016
201642010 7701.00-00 Definitions 10/14/2016
201642010 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642009 7701.00-00 Definitions 10/14/2016
201642009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642008 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/14/2016
201642007 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/14/2016
201642006 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/14/2016
201642005 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/14/2016
201642004 2652.00-00 Other Definitions 10/14/2016
201642004 2652.01-02 Special Election for QTIP 10/14/2016

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