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
201728022 6103.02-02 Return Information 07/14/2017
201728021 7704.03-00 Qualifying Income 07/14/2017
201728020 1362.04-00 Inadvertent Terminations 07/14/2017
201728019 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728019 9100.10-00 Section 446 07/14/2017
201728019 9100.10-01 Accounting Methods 07/14/2017
201728018 9100.22-00 Other 07/14/2017
201728017 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2017
201728017 9100.22-00 Other 07/14/2017
201728016 1361.05-00 Qualified Subchapter S Subsidiary 07/14/2017
201728016 1362.01-03 Late Elections 07/14/2017
201728016 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2017
201728015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2017
201728014 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/14/2017
201728014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/14/2017
201728013 7701.00-00 Definitions 07/14/2017
201728013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728012 7701.00-00 Definitions 07/14/2017
201728012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728011 7701.00-00 Definitions 07/14/2017
201728011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728010 7701.00-00 Definitions 07/14/2017
201728010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728009 7701.00-00 Definitions 07/14/2017

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