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
201633026 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/12/2016
201633026 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633025 401.06-02 Employee Dies Before Entire Interest Distributed 08/12/2016
201633025 408.02-01 Benefit Distributions 08/12/2016
201633024 7701.00-00 Definitions 08/12/2016
201633024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633023 2601.00-00 Tax On Generation Skipping Transfers 08/12/2016
201633022 2601.00-00 Tax On Generation Skipping Transfers 08/12/2016
201633021 678.01-00 Power to Vest Corpus or Income in Self 08/12/2016
201633020 7704.03-00 Qualifying Income 08/12/2016
201633019 7701.00-00 Definitions 08/12/2016
201633019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633018 7701.00-00 Definitions 08/12/2016
201633018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633017 1361.01-04 More than One Class of Stock 08/12/2016
201633016 7701.00-00 Definitions 08/12/2016
201633016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633015 2632.01-00 Time and Manner of Allocation 08/12/2016
201633015 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633014 332.00-00 Complete Liquidation of Subsidiaries 08/12/2016
201633014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2016
201633013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/12/2016
201633013 9100.22-00 Other 08/12/2016
201633012 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/12/2016
201633012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 08/12/2016

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