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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 202317018 UILC 856.01-00 주제 Income Requirements 출시일 04/28/2023
숫자 202317018 UILC 856.04-00 주제 Rents From Real Property 출시일 04/28/2023
숫자 202317017 UILC 856.01-00 주제 Income Requirements 출시일 04/28/2023
숫자 202317017 UILC 856.04-00 주제 Rents From Real Property 출시일 04/28/2023
숫자 202317016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 04/28/2023
숫자 202317016 UILC 992.02-00 주제 Election 출시일 04/28/2023
숫자 202317015 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 04/28/2023
숫자 202317015 UILC 1361.03-01 주제 Grantor Trusts 출시일 04/28/2023
숫자 202317015 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 04/28/2023
숫자 202317015 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 04/28/2023
숫자 202317015 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 04/28/2023
숫자 202317015 UILC 1362.02-00 주제 Termination of Election 출시일 04/28/2023
숫자 202317015 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 04/28/2023
숫자 202317015 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/28/2023
숫자 202317014 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 04/28/2023
숫자 202317014 UILC 1361.03-01 주제 Grantor Trusts 출시일 04/28/2023
숫자 202317014 UILC 1361.03-02 주제 Qualified Subchapter S Trusts 출시일 04/28/2023
숫자 202317014 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 04/28/2023
숫자 202317014 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 04/28/2023
숫자 202317014 UILC 1362.02-00 주제 Termination of Election 출시일 04/28/2023
숫자 202317014 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 04/28/2023
숫자 202317014 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/28/2023
숫자 202317013 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 04/28/2023
숫자 202317013 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 04/28/2023
숫자 202317012 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 04/28/2023