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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编号 UILC 主题 发布日期
201733006 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/18/2017
201733006 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
201733005 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/18/2017
201733005 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
201733004 162.36-05 Outside Directors 08/18/2017
201733003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/18/2017
201733003 9100.22-00 Other 08/18/2017
201733002 7701.00-00 Definitions 08/18/2017
201733001 1361.03-02 Qualified Subchapter S Trusts 08/18/2017
201733000 6110.00-00 Index for Public Inspection of Written Determination 08/18/2017
201732037 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/11/2017
201732036 4945.04-04 Grants to Individuals 08/11/2017
201732035 501.07-00 Social Clubs 08/11/2017
201732034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732029 2001.00-00 Imposition and Rate of Tax 08/11/2017
201732029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/11/2017
201732029 2601.00-00 Tax On Generation Skipping Transfers 08/11/2017
201732029 2642.00-00 Inclusion Ratio 08/11/2017
201732028 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732027 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017

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