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
201730022 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/28/2017
201730022 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/28/2017
201730022 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/28/2017
201730022 513.01-00 Trusts 07/28/2017
201730022 664.03-02 Charitable Remainder Unitrust 07/28/2017
201730021 1361.03-03 Electing Small Business Trusts 07/28/2017
201730021 1362.02-02 Ceases to be Small Business Corporation 07/28/2017
201730020 468A.06-03 Disposition of Interest 07/28/2017
201730019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/28/2017
201730019 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/28/2017
201730019 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/28/2017
201730019 513.01-00 Trusts 07/28/2017
201730018 1001.02-00 Amount Realized 07/28/2017
201730018 170.01-00 Time of Making Contribution 07/28/2017
201730018 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730017 1001.02-00 Amount Realized 07/28/2017
201730017 170.01-00 Time of Making Contribution 07/28/2017
201730017 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730016 1362.01-03 Late Elections 07/28/2017
201730015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2017
201730015 4291.00-00 Cases Where Persons Receiving Payment Must Collect Services and Facilities Tax 07/28/2017
201730014 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730013 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017

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