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
201741008 1362.00-00 Election by Small Business Corporation 10/13/2017
201741008 1362.01-00 Eligible v. Ineligible 10/13/2017
201741008 1362.01-01 Shareholder Consent 10/13/2017
201741008 1362.04-00 Inadvertent Terminations 10/13/2017
201741007 168.00-00 Modified Accelerated Cost Recovery System 10/13/2017
201741007 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741007 9100.04-00 Section 168; MACRS 10/13/2017
201741006 1502.75-00 Filing Requirements 10/13/2017
201741006 9100.20-00 Section 1502; Election to File Consolidated Return 10/13/2017
201741005 167.22-01 Normalization Rules 10/13/2017
201741004 167.22-01 Normalization Rules 10/13/2017
201741003 7701.00-00 Definitions 10/13/2017
201741003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741002 856.01-00 Income Requirements 10/13/2017
201741002 856.04-00 Rents From Real Property 10/13/2017
201741001 7704.03-00 Qualifying Income 10/13/2017
201741000 6110.00-00 Index for Public Inspection of Written Determination 10/13/2017
201740023 501.03-30 Organizational and Operational Tests 10/06/2017
201740023 501.32-00 Income Inures v. does Not Inure to Private Individual 10/06/2017
201740023 501.32-01 Distribution of Assets to Private Individuals 10/06/2017
201740023 501.33-00 Private v. Public Interest Served 10/06/2017
201740022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2017
201740021 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 10/06/2017
201740020 7436.00-00 Proceedings for Determination of Employment Status 10/06/2017
201740019 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017

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