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
201703014 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/20/2017
201703014 501.09-01 Permissible Benefits 01/20/2017
201703014 501.09-04 Membership 01/20/2017
201703013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/20/2017
201703012 355.05-01 Distribution of Control 01/20/2017
201703012 357.02-02 Exceptions 01/20/2017
201703012 361.02-02 Certain Transfers to Creditors 01/20/2017
201703011 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/20/2017
201703011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/20/2017
201703010 1502.21-00 Consolidated Net Operating Loss Deduction 01/20/2017
201703010 9100.22-00 Other 01/20/2017
201703009 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/20/2017
201703009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/20/2017
201703008 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703008 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703007 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703007 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703006 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703006 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703005 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/20/2017
201703005 514.06-00 Definitions--Debt-Financed Property 01/20/2017
201703004 4941.04-00 Definition of Self-Dealing 01/20/2017
201703003 4941.04-00 Definition of Self-Dealing 01/20/2017
201703003 4943.03-00 Definition of Excess Business Holdings 01/20/2017
201703003 4943.04-03 Business Enterprise 01/20/2017

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