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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201716031 851.02-00 Gross Income Requirement 04/21/2017
201716030 7805.00-00 Rules and Regulations 04/21/2017
201716030 851.02-00 Gross Income Requirement 04/21/2017
201716029 7805.00-00 Rules and Regulations 04/21/2017
201716029 851.02-00 Gross Income Requirement 04/21/2017
201716028 851.02-00 Gross Income Requirement 04/21/2017
201716027 851.02-00 Gross Income Requirement 04/21/2017
201716026 7805.00-00 Rules and Regulations 04/21/2017
201716026 851.02-00 Gross Income Requirement 04/21/2017
201716025 7805.00-00 Rules and Regulations 04/21/2017
201716025 851.02-00 Gross Income Requirement 04/21/2017
201716024 851.02-00 Gross Income Requirement 04/21/2017
201716023 7701.00-00 Definitions 04/21/2017
201716023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201716022 468A.04-02 Revised Schedules 04/21/2017
201716021 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/21/2017
201716021 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
201716020 351.13-00 Investment Company Exception 04/21/2017
201716019 351.13-00 Investment Company Exception 04/21/2017
201716018 351.13-00 Investment Company Exception 04/21/2017
201716017 351.13-00 Investment Company Exception 04/21/2017
201716016 351.13-00 Investment Company Exception 04/21/2017
201716015 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716015 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/21/2017