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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編號 UILC 主題 發布日期
201737009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/15/2017
201737008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737007 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737007 2642.00-00 Inclusion Ratio 09/15/2017
201737007 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737006 2642.00-00 Inclusion Ratio 09/15/2017
201737006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737005 1361.03-03 Electing Small Business Trusts 09/15/2017
201737005 1362.02-02 Ceases to be Small Business Corporation 09/15/2017
201737005 1362.04-00 Inadvertent Terminations 09/15/2017
201737004 2010.04-00 Portability Election under § 2010(c)(5)(A) 09/15/2017
201737004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 09/15/2017
201737003 4943.03-00 Definition of Excess Business Holdings 09/15/2017
201737002 168.29-02 Tax-Exempt Use Property 09/15/2017
201737002 9100.04-00 Section 168; MACRS 09/15/2017
201737001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737000 6110.00-00 Index for Public Inspection of Written Determination 09/15/2017
201736031 4945.04-04 Grants to Individuals 09/08/2017
201736030 4945.04-04 Grants to Individuals 09/08/2017
201736029 4942.03-07 Set-Asides 09/08/2017
201736028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/08/2017
201736028 501.06-01 Performance of Particular Services for Members 09/08/2017

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