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
201804006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/26/2018
201804005 501.38-02 Electing Expenditure Test 01/26/2018
201804005 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804004 7701.00-00 Definitions 01/26/2018
201804004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2018
201804003 7701.00-00 Definitions 01/26/2018
201804003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2018
201804002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/26/2018
201804002 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804001 1362.00-00 Election by Small Business Corporation 01/26/2018
201804001 1362.01-01 Shareholder Consent 01/26/2018
201804000 6110.00-00 Index for Public Inspection of Written Determination 01/26/2018
201803010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/19/2018
201803010 501.04-07 Homeowners Association 01/19/2018
201803009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2018
201803009 501.33-00 Private v. Public Interest Served 01/19/2018
201803009 501.36-01 Section 501(c)(3) Organizations 01/19/2018
201803008 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 01/19/2018
201803007 414.00-00 Definitions and Special Rules 01/19/2018
201803007 414.08-00 Church Plan 01/19/2018
201803006 411.03-01 Defined Benefit Plan 01/19/2018
201803006 417.05-00 Restriction on Cash-Outs 01/19/2018
201803005 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/19/2018
201803005 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/19/2018
201803005 468B.02-00 Taxation of Designated Settlement Funds 01/19/2018