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
201641005 2010.00-00 Unified Credit Against Estate Tax 10/07/2016
201641005 9100.00-00 Extension of Time for Making Certain Elections 10/07/2016
201641004 7701.00-00 Definitions 10/07/2016
201641004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2016
201641003 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/07/2016
201641003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/07/2016
201641002 141.00-00 Private Activity Bond; Qualified Bond 10/07/2016
201641001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/07/2016
201641001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/07/2016
201641000 6110.00-00 Index for Public Inspection of Written Determination 10/07/2016
201640026 408.03-00 Rollover Contributions 09/30/2016
201640025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640024 501.05-01 Agriculture and Horticulture Organizations 09/30/2016
201640023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640022 501.32-01 Distribution of Assets to Private Individuals 09/30/2016
201640022 501.33-00 Private v. Public Interest Served 09/30/2016
201640021 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/30/2016
201640020 501.07-00 Social Clubs 09/30/2016
201640019 501.03-07 Civil Rights Groups 09/30/2016
201640019 501.32-01 Distribution of Assets to Private Individuals 09/30/2016
201640019 501.33-00 Private v. Public Interest Served 09/30/2016
201640018 1502.13-03 Anti-Avoidance 09/30/2016
201640018 243.00-00 Dividends Received by Corporations 09/30/2016
201640018 245.00-00 Dividends Received From Certain Foreign Corporations 09/30/2016

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