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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숫자 UILC 주제 출시일
201122015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122015 754.02-00 Timeliness of Election 06/03/2011
201122015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122014 856.01-00 Income Requirements 06/03/2011
201122013 1362.00-00 Election by Small Business Corporation 06/03/2011
201122013 1362.01-00 Eligible v. Ineligible 06/03/2011
201122013 1362.01-03 Late Elections 06/03/2011
201122012 851.02-00 Gross Income Requirement 06/03/2011
201122011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2011
201122010 7701.00-00 Definitions 06/03/2011
201122009 2032.00-00 Alternate Valuation 06/03/2011
201122009 9100.00-00 Extension of Time for Making Certain Elections 06/03/2011
201122008 1361.05-00 Qualified Subchapter S Subsidiary 06/03/2011
201122008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/03/2011
201122008 1362.04-00 Inadvertent Terminations 06/03/2011
201122007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/03/2011
201122007 2601.00-00 Tax On Generation Skipping Transfers 06/03/2011
201122007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/03/2011
201122006 1362.01-03 Late Elections 06/03/2011
201122005 118.01-02 Nonshareholder Contributions 06/03/2011
201122005 118.02-01 Not Included Under Subsection (a) 06/03/2011
201122005 118.02-02 Definition of Contribution in Aid of Construction 06/03/2011
201122004 1362.04-00 Inadvertent Terminations 06/03/2011

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