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
201610014 9100.11-00 Section 472; LIFO Election 03/04/2016
201610013 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/04/2016
201610013 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610012 1361.00-00 Definitions 03/04/2016
201610012 1361.03-02 Qualified Subchapter S Trusts 03/04/2016
201610011 1502.21-00 Consolidated Net Operating Loss Deduction 03/04/2016
201610011 9100.22-00 Other 03/04/2016
201610010 1502.21-00 Consolidated Net Operating Loss Deduction 03/04/2016
201610010 9100.22-00 Other 03/04/2016
201610009 7701.00-00 Definitions 03/04/2016
201610009 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610008 701.00-00 Partners, Not Partnerships, Subject to Tax 03/04/2016
201610008 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610007 1362.04-00 Inadvertent Terminations 03/04/2016
201610006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/04/2016
201610005 1362.00-00 Election by Small Business Corporation 03/04/2016
201610005 1362.01-01 Shareholder Consent 03/04/2016
201610005 1362.04-00 Inadvertent Terminations 03/04/2016
201610004 1502.13-00 Intercompany Transactions 03/04/2016
201610004 165.06-00 Worthless Securities 03/04/2016
201610003 1362.04-00 Inadvertent Terminations 03/04/2016
201610002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2016
201610002 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2016
201610001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/04/2016