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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Номер UILC Тема Дата публикации
201808006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2018
201808005 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808004 7701.00-00 Definitions 02/23/2018
201808004 7701.03-00 Association v. Trust 02/23/2018
201808004 7701.03-06 Liquidating Trusts 02/23/2018
201808003 2031.00-00 Definition 02/23/2018
201808003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808003 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808002 2031.00-00 Definition 02/23/2018
201808002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808002 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808001 2031.00-00 Definition 02/23/2018
201808001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808001 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808000 6110.00-00 Index for Public Inspection of Written Determination 02/23/2018
201807011 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/16/2018
201807010 408.03-00 Rollover Contributions 02/16/2018
201807009 7701.00-00 Definitions 02/16/2018
201807009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2018
201807008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 02/16/2018
201807007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/16/2018
201807006 1362.01-03 Late Elections 02/16/2018
201807005 9100.22-00 Other 02/16/2018
201807005 992.02-00 Election 02/16/2018
201807004 1362.00-00 Election by Small Business Corporation 02/16/2018