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
201716008 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716007 1502.75-00 Filing Requirements 04/21/2017
201716007 9100.20-00 Section 1502; Election to File Consolidated Return 04/21/2017
201716006 1362.04-00 Inadvertent Terminations 04/21/2017
201716005 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716004 1362.04-00 Inadvertent Terminations 04/21/2017
201716003 1362.04-00 Inadvertent Terminations 04/21/2017
201716002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/21/2017
201716002 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 04/21/2017
201716002 481.00-00 Adjustments Required by Changes in Method of Accounting 04/21/2017
201716002 856.00-00 Definition of Real Estate Investment Trust 04/21/2017
201716001 7805.00-00 Rules and Regulations 04/21/2017
201716001 851.02-00 Gross Income Requirement 04/21/2017
201716000 6110.00-00 Index for Public Inspection of Written Determination 04/21/2017
201715005 4945.04-04 Grants to Individuals 04/14/2017
201715004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/14/2017
201715003 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/14/2017
201715003 501.06-01 Performance of Particular Services for Members 04/14/2017
201715002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/14/2017
201715001 414.03-00 Employees of Businesses Under Common Control 04/14/2017
201715001 414.13-00 Employees of an Affiliated Service Group 04/14/2017
201715001 415.02-00 Limitation for Defined Contribution Plans 04/14/2017
201715000 6110.00-00 Index for Public Inspection of Written Determination 04/14/2017
201714035 4945.04-04 Grants to Individuals 04/07/2017
201714034 4945.04-04 Grants to Individuals 04/07/2017