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
201727004 860.07-00 Suspension of Statute of Limitations 07/07/2017
201727003 141.01-00 Private Business Tests 07/07/2017
201727003 148.00-00 Arbitrage 07/07/2017
201727002 7701.25-04 Terminal Rental Adjustment Clause 07/07/2017
201727001 1362.00-00 Election by Small Business Corporation 07/07/2017
201727001 1362.04-00 Inadvertent Terminations 07/07/2017
201727000 6110.00-00 Index for Public Inspection of Written Determination 07/07/2017
201726018 4945.04-04 Grants to Individuals 06/30/2017
201726017 4945.04-04 Grants to Individuals 06/30/2017
201726016 4945.04-04 Grants to Individuals 06/30/2017
201726015 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 06/30/2017
201726014 501.06-01 Performance of Particular Services for Members 06/30/2017
201726013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/30/2017
201726012 1502.13-00 Intercompany Transactions 06/30/2017
201726012 743.00-00 Optional Adjustments to Basis of Partnership Property 06/30/2017
201726011 856.07-00 Treatment of Wholly Owned Subsidiaries 06/30/2017
201726011 9100.01-00 Section 42; Low-Income Housing Credit 06/30/2017
201726010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726010 754.02-00 Timeliness of Election 06/30/2017
201726010 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726009 9100.22-00 Other 06/30/2017
201726009 992.02-00 Election 06/30/2017
201726008 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726008 9100.10-00 Section 446 06/30/2017

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