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.
寻求帮助
编号 UILC 主题 发布日期
201735012 7701.00-00 Definitions 09/01/2017
201735011 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735010 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735009 2041.01-00 Pre-1942 Powers 09/01/2017
201735009 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735009 2601.03-00 Exceptions 09/01/2017
201735009 2601.03-01 Irrevocable Trusts 09/01/2017
201735009 2601.03-08 Constructive Additions 09/01/2017
201735008 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735007 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735006 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 09/01/2017
201735005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/01/2017
201735005 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735004 9100.09-00 Section 442; Accounting Periods 09/01/2017
201735003 9100.22-00 Other 09/01/2017
201735003 992.01-02 Qualified Export Assets 09/01/2017
201735002 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/01/2017
201735002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/01/2017
201735001 115.00-00 Income of States, Municipalities, etc. 09/01/2017

Official Adobe Website