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
201718028 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718028 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718027 2010.00-00 Unified Credit Against Estate Tax 05/05/2017
201718027 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718026 2632.00-00 Special Rules for Allocation of GST Exemption 05/05/2017
201718026 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718025 2010.00-00 Unified Credit Against Estate Tax 05/05/2017
201718025 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718024 2010.00-00 Unified Credit Against Estate Tax 05/05/2017
201718024 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718023 108.01-02 Insolvent Taxpayer 05/05/2017
201718022 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718021 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718020 954.02-00 Foreign Personal Holding Company Income 05/05/2017
201718019 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718018 468B.02-00 Taxation of Designated Settlement Funds 05/05/2017
201718017 167.22-00 Public Utility Property 05/05/2017
201718017 168.00-00 Modified Accelerated Cost Recovery System 05/05/2017
201718016 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/05/2017
201718016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/05/2017
201718015 167.22-01 Normalization Rules 05/05/2017
201718014 2601.00-00 Tax On Generation Skipping Transfers 05/05/2017
201718013 754.02-00 Timeliness of Election 05/05/2017

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