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
201719006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2017
201719005 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/12/2017
201719005 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719004 4941.04-00 Definition of Self-Dealing 05/12/2017
201719004 4942.03-05 Qualifying Distribution 05/12/2017
201719003 7701.00-00 Definitions 05/12/2017
201719003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719002 7701.00-00 Definitions 05/12/2017
201719002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719001 1362.01-03 Late Elections 05/12/2017
201719001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719000 6110.00-00 Index for Public Inspection of Written Determination 05/12/2017
201718042 4945.04-04 Grants to Individuals 05/05/2017
201718041 4945.04-04 Grants to Individuals 05/05/2017
201718040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/05/2017
201718039 501.03-30 Organizational and Operational Tests 05/05/2017
201718038 501.03-05 Corporations 05/05/2017
201718038 501.35-00 "Exclusively" Test 05/05/2017
201718037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/05/2017
201718036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/05/2017
201718036 501.33-00 Private v. Public Interest Served 05/05/2017
201718035 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201718035 861.09-06 Asset Method of Apportionment 05/05/2017
201718035 861.09-07 Fair Market Value Method 05/05/2017
201718034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017