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
201710014 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710014 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710013 1362.02-03 Passive Investment Income 03/10/2017
201710013 1362.04-00 Inadvertent Terminations 03/10/2017
201710012 856.07-00 Treatment of Wholly Owned Subsidiaries 03/10/2017
201710012 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710011 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/10/2017
201710011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/10/2017
201710010 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710010 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710009 1362.04-00 Inadvertent Terminations 03/10/2017
201710008 704.01-04 Section 704(c) Considerations 03/10/2017
201710008 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/10/2017
201710007 704.01-04 Section 704(c) Considerations 03/10/2017
201710007 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/10/2017
201710006 168.35-00 Retirements 03/10/2017
201710005 4941.04-00 Definition of Self-Dealing 03/10/2017
201710005 4942.01-01 Non-Application to Operating Foundations 03/10/2017
201710005 4942.03-07 Set-Asides 03/10/2017
201710005 4943.04-03 Business Enterprise 03/10/2017
201710005 4945.04-00 Definition of Taxable Expenditure 03/10/2017
201710005 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/10/2017
201710005 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/10/2017
201710004 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710004 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017

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