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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201733018 4945.04-04 Grants to Individuals 08/18/2017
201733017 501.33-00 Private v. Public Interest Served 08/18/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201733016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2017
201733016 501.06-01 Performance of Particular Services for Members 08/18/2017
201733015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/18/2017
201733015 501.33-00 Private v. Public Interest Served 08/18/2017
201733015 501.36-01 Section 501(c)(3) Organizations 08/18/2017
201733014 597.05-01 Basis 08/18/2017
201733014 597.06-00 Taxable Transfers 08/18/2017
201733014 597.12-00 Anti-Abuse 08/18/2017
201733013 6031.04-02 Penalties 08/18/2017
201733013 6698.00-00 Failure to File Partnership Return 08/18/2017
201733012 816.00-00 Life Insurance Company Defined 08/18/2017
201733012 816.02-00 Life Insurance Reserves 08/18/2017
201733012 816.03-00 Total Reserves Defined 08/18/2017
201733011 9100.02-04 IDC Expenditures 08/18/2017
201733010 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/18/2017
201733010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/18/2017
201733009 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/18/2017
201733009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/18/2017
201733008 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/18/2017
201733008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/18/2017
201733007 168.00-00 Modified Accelerated Cost Recovery System 08/18/2017
201733007 9100.00-00 Extension of Time for Making Certain Elections 08/18/2017

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