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
201714012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/07/2017
201714011 1362.04-00 Inadvertent Terminations 04/07/2017
201714010 884.08-10 Complete Termination of a U. S. Business 04/07/2017
201714010 9100.02-00 Section 59(e) 04/07/2017
201714009 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/07/2017
201714009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/07/2017
201714008 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 04/07/2017
201714007 1362.00-00 Election by Small Business Corporation 04/07/2017
201714007 1362.04-00 Inadvertent Terminations 04/07/2017
201714006 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714006 7701.00-00 Definitions 04/07/2017
201714006 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714006 9100.04-00 Section 168; MACRS 04/07/2017
201714005 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714005 7701.00-00 Definitions 04/07/2017
201714005 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714005 9100.04-00 Section 168; MACRS 04/07/2017
201714004 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714004 7701.00-00 Definitions 04/07/2017
201714004 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714004 9100.04-00 Section 168; MACRS 04/07/2017
201714003 4941.04-00 Definition of Self-Dealing 04/07/2017
201714003 4945.05-00 Other Definitions 04/07/2017
201714003 4947.02-00 Split-Interest Trusts 04/07/2017
201714003 507.00-00 Termination of Private Foundation Status 04/07/2017

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