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
201821013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/25/2018
201821012 1033.01-00 General Rule 05/25/2018
201821012 1033.02-00 Definition of Involuntary Conversion Events 05/25/2018
201821011 1362.00-00 Election by Small Business Corporation 05/25/2018
201821011 1362.04-00 Inadvertent Terminations 05/25/2018
201821010 1362.00-00 Election by Small Business Corporation 05/25/2018
201821010 1362.04-00 Inadvertent Terminations 05/25/2018
201821009 7701.00-00 Definitions 05/25/2018
201821009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821008 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/25/2018
201821008 402.01-00 Exempt Trust 05/25/2018
201821008 402.08-05 By a Surviving Spouse 05/25/2018
201821007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/25/2018
201821007 9100.22-00 Other 05/25/2018
201821006 7701.00-00 Definitions 05/25/2018
201821006 9100.00-00 Extension of Time for Making Certain Elections 05/25/2018
201821006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821005 4942.03-05 Qualifying Distribution 05/25/2018
201821005 4944.03-00 Exception for Program-Related Investments 05/25/2018
201821004 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821004 6012.05-01 Estates or Trusts 05/25/2018
201821003 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821003 6012.05-01 Estates or Trusts 05/25/2018
201821002 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821002 6012.05-01 Estates or Trusts 05/25/2018