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
201721010 468A.04-02 Revised Schedules 05/26/2017
201721009 468A.04-01 Initial Schedules 05/26/2017
201721009 468A.04-02 Revised Schedules 05/26/2017
201721008 1362.00-00 Election by Small Business Corporation 05/26/2017
201721008 1362.04-00 Inadvertent Terminations 05/26/2017
201721007 7704.03-00 Qualifying Income 05/26/2017
201721006 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/26/2017
201721006 2056.07-00 Qualified Terminable Interest Property 05/26/2017
201721006 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/26/2017
201721006 2519.00-00 Disposition of Certain Life Estates 05/26/2017
201721006 2702.00-00 Special Valuation Rules for Transfers in Trust 05/26/2017
201721005 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/26/2017
201721005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/26/2017
201721004 1362.04-00 Inadvertent Terminations 05/26/2017
201721003 642.03-00 Charitable Deduction 05/26/2017
201721003 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 05/26/2017
201721002 332.00-00 Complete Liquidation of Subsidiaries 05/26/2017
201721002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/26/2017
201721002 357.02-01 In General 05/26/2017
201721002 358.03-00 Assumption of Liabilities 05/26/2017
201721002 361.02-02 Certain Transfers to Creditors 05/26/2017
201721001 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/26/2017
201721001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/26/2017
201721000 6110.00-00 Index for Public Inspection of Written Determination 05/26/2017
201720011 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/19/2017

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