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
201618016 408.03-00 Rollover Contributions 04/29/2016
201618015 408.03-00 Rollover Contributions 04/29/2016
201618014 402.08-00 Rollover Contributions 04/29/2016
201618013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2016
201618012 4945.04-04 Grants to Individuals 04/29/2016
201618011 408.00-00 Individual Retirement Accounts 04/29/2016
201618010 9832.00-00 Definitions for Chapter 100 04/29/2016
201618009 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/29/2016
201618009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/29/2016
201618008 1400N.00-00 Tax Benefits for Gulf Opportunity Zone 04/29/2016
201618007 9100.22-00 Other 04/29/2016
201618007 992.02-00 Election 04/29/2016
201618006 2010.00-00 Unified Credit Against Estate Tax 04/29/2016
201618006 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618005 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/29/2016
201618005 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618004 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/29/2016
201618004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/29/2016
201618003 1361.00-00 Definitions 04/29/2016
201618003 1361.03-02 Qualified Subchapter S Trusts 04/29/2016
201618002 7701.00-00 Definitions 04/29/2016
201618002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201618001 7701.00-00 Definitions 04/29/2016
201618001 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016

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