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
201708001 992.02-00 Election 02/24/2017
201708000 6110.00-00 Index for Public Inspection of Written Determination 02/24/2017
201707013 4945.04-04 Grants to Individuals 02/17/2017
201707012 4945.04-04 Grants to Individuals 02/17/2017
201707011 754.02-00 Timeliness of Election 02/17/2017
201707011 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707010 857.02-03 Income from Prohibited Transactions 02/17/2017
201707009 853.01-00 Election 02/17/2017
201707009 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707008 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017
201707008 2041.03-00 General Power v. Not a General Power 02/17/2017
201707008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/17/2017
201707008 2601.03-01 Irrevocable Trusts 02/17/2017
201707007 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017
201707007 2041.03-00 General Power v. Not a General Power 02/17/2017
201707007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/17/2017
201707007 2601.03-01 Irrevocable Trusts 02/17/2017
201707006 1502.13-02 Obligations of Members 02/17/2017
201707006 163.17-00 Repurchase Premium 02/17/2017
201707005 2033.00-00 Property in Which Decedent Had an Interest 02/17/2017
201707005 2041.01-00 Pre-1942 Powers 02/17/2017
201707005 2501.01-00 Gift v. Not a Gift 02/17/2017
201707005 2514.01-00 Power Created on or Before October 21, 1942 02/17/2017
201707005 2518.01-01 Time Limit 02/17/2017
201707005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017

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