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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
201736017 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736016 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736016 9100.10-00 Section 446 09/08/2017
201736016 9100.10-01 Accounting Methods 09/08/2017
201736015 115.00-00 Income of States, Municipalities, etc. 09/08/2017
201736015 115.07-00 Filing Requirements 09/08/2017
201736015 6012.05-01 Estates or Trusts 09/08/2017
201736014 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/08/2017
201736014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/08/2017
201736013 7701.00-00 Definitions 09/08/2017
201736012 7701.00-00 Definitions 09/08/2017
201736011 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/08/2017
201736011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/08/2017
201736010 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/08/2017
201736010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/08/2017
201736009 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736008 856.07-00 Treatment of Wholly Owned Subsidiaries 09/08/2017
201736008 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736007 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736006 7701.00-00 Definitions 09/08/2017
201736005 9100.22-00 Other 09/08/2017
201736005 992.02-00 Election 09/08/2017
201736004 754.02-00 Timeliness of Election 09/08/2017

Official Adobe Website