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
201701014 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/06/2017
201701014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/06/2017
201701013 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2017
201701012 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2017
201701011 1361.05-00 Qualified Subchapter S Subsidiary 01/06/2017
201701010 9100.22-00 Other 01/06/2017
201701009 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 01/06/2017
201701008 2010.00-00 Unified Credit Against Estate Tax 01/06/2017
201701008 9100.00-00 Extension of Time for Making Certain Elections 01/06/2017
201701007 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/06/2017
201701007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/06/2017
201701006 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/06/2017
201701006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/06/2017
201701005 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 01/06/2017
201701005 9100.22-00 Other 01/06/2017
201701004 1362.04-00 Inadvertent Terminations 01/06/2017
201701003 9100.22-00 Other 01/06/2017
201701003 992.02-00 Election 01/06/2017
201701002 4942.05-02 Functionally Related Business 01/06/2017
201701002 4943.00-00 Excise Taxes on Excess Business Holdings 01/06/2017
201701002 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/06/2017
201701002 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/06/2017
201701002 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/06/2017
201701001 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/06/2017
201701001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/06/2017

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