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
201817016 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817015 1362.00-00 Election by Small Business Corporation 04/27/2018
201817015 1362.01-00 Eligible v. Ineligible 04/27/2018
201817015 1362.02-00 Termination of Election 04/27/2018
201817015 1362.04-00 Inadvertent Terminations 04/27/2018
201817014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817014 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817014 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817013 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817013 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817012 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817012 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817011 7701.00-00 Definitions 04/27/2018
201817011 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817010 7701.00-00 Definitions 04/27/2018
201817010 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817009 7701.00-00 Definitions 04/27/2018
201817009 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018

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