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
201729005 2010.03-01 Deceased Spousal Unused Exclusion Amount 07/21/2017
201729005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/21/2017
201729004 2010.03-01 Deceased Spousal Unused Exclusion Amount 07/21/2017
201729004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/21/2017
201729003 1295.02-02 Retroactive Elections 07/21/2017
201729002 1362.01-03 Late Elections 07/21/2017
201729001 1.10-00 Unearned Income of Minor Children 07/21/2017
201729001 911.00-00 Citizens or Residents of the United States Living Abroad 07/21/2017
201729000 6110.00-00 Index for Public Inspection of Written Determination 07/21/2017
201728024 4942.03-07 Set-Asides 07/14/2017
201728023 4945.04-04 Grants to Individuals 07/14/2017
201728022 6103.02-00 Definitions 07/14/2017
201728022 6103.02-02 Return Information 07/14/2017
201728021 7704.03-00 Qualifying Income 07/14/2017
201728020 1362.04-00 Inadvertent Terminations 07/14/2017
201728019 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728019 9100.10-00 Section 446 07/14/2017
201728019 9100.10-01 Accounting Methods 07/14/2017
201728018 9100.22-00 Other 07/14/2017
201728017 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2017
201728017 9100.22-00 Other 07/14/2017
201728016 1361.05-00 Qualified Subchapter S Subsidiary 07/14/2017
201728016 1362.01-03 Late Elections 07/14/2017
201728016 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2017

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