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
201709015 1362.04-00 Inadvertent Terminations 03/03/2017
201709014 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709014 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709013 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709013 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709012 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709012 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709011 301.00-00 Distributions of Property 03/03/2017
201709011 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/03/2017
201709011 305.03-00 Distributions in Lieu of Money 03/03/2017
201709010 663.04-00 65-Day Rule 03/03/2017
201709010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201709009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709009 754.02-00 Timeliness of Election 03/03/2017
201709009 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709008 167.22-01 Normalization Rules 03/03/2017
201709007 168.36-00 Additional First Year Depreciation 03/03/2017
201709007 9100.04-00 Section 168; MACRS 03/03/2017
201709006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709006 754.02-00 Timeliness of Election 03/03/2017
201709006 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709005 754.02-00 Timeliness of Election 03/03/2017