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
201731008 368.03-00 Stock for Property (Type "C") 08/04/2017
201731008 368.03-01 Substantially All the Property 08/04/2017
201731008 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731007 1362.01-03 Late Elections 08/04/2017
201731006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/04/2017
201731006 2056.01-00 Terminable Interests 08/04/2017
201731006 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731006 2632.03-00 Allocation of Unused GST Exemption 08/04/2017
201731006 2652.00-00 Other Definitions 08/04/2017
201731006 2652.01-00 Transferor Defined 08/04/2017
201731006 2652.01-02 Special Election for QTIP 08/04/2017
201731006 2654.00-00 Special Rules 08/04/2017
201731006 9100.00-00 Extension of Time for Making Certain Elections 08/04/2017
201731005 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731005 2642.00-00 Inclusion Ratio 08/04/2017
201731004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/04/2017
201731004 355.01-00 Spin-Off 08/04/2017
201731004 355.05-01 Distribution of Control 08/04/2017
201731004 361.02-02 Certain Transfers to Creditors 08/04/2017
201731003 355.01-00 Spin-Off 08/04/2017
201731003 355.01-01 Split-Off 08/04/2017
201731003 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731002 860D.00-00 REMIC Defined 08/04/2017
201731001 860D.00-00 REMIC Defined 08/04/2017
201731000 6110.00-00 Index for Public Inspection of Written Determination 08/04/2017