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
201716014 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716013 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716013 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716012 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/21/2017
201716012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/21/2017
201716011 7701.00-00 Definitions 04/21/2017
201716011 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201716010 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/21/2017
201716010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/21/2017
201716009 1362.04-00 Inadvertent Terminations 04/21/2017
201716008 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716008 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716007 1502.75-00 Filing Requirements 04/21/2017
201716007 9100.20-00 Section 1502; Election to File Consolidated Return 04/21/2017
201716006 1362.04-00 Inadvertent Terminations 04/21/2017
201716005 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716004 1362.04-00 Inadvertent Terminations 04/21/2017
201716003 1362.04-00 Inadvertent Terminations 04/21/2017
201716002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/21/2017
201716002 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 04/21/2017
201716002 481.00-00 Adjustments Required by Changes in Method of Accounting 04/21/2017
201716002 856.00-00 Definition of Real Estate Investment Trust 04/21/2017
201716001 7805.00-00 Rules and Regulations 04/21/2017
201716001 851.02-00 Gross Income Requirement 04/21/2017

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