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
201719013 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719012 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719012 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719011 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719010 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/12/2017
201719009 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/12/2017
201719008 2601.00-00 Tax On Generation Skipping Transfers 05/12/2017
201719007 754.02-00 Timeliness of Election 05/12/2017
201719007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2017
201719006 754.02-00 Timeliness of Election 05/12/2017
201719006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2017
201719005 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719005 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719004 4941.04-00 Definition of Self-Dealing 05/12/2017
201719004 4942.03-05 Qualifying Distribution 05/12/2017
201719003 7701.00-00 Definitions 05/12/2017
201719003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719002 7701.00-00 Definitions 05/12/2017
201719002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719001 1362.01-03 Late Elections 05/12/2017
201719001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719000 6110.00-00 Index for Public Inspection of Written Determination 05/12/2017
201718042 4945.04-04 Grants to Individuals 05/05/2017

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