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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
숫자 201717024 UILC 7805.00-00 주제 Rules and Regulations 출시일 04/28/2017
숫자 201717024 UILC 851.02-00 주제 Gross Income Requirement 출시일 04/28/2017
숫자 201717023 UILC 1502.75-00 주제 Filing Requirements 출시일 04/28/2017
숫자 201717023 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 04/28/2017
숫자 201717022 UILC 7805.00-00 주제 Rules and Regulations 출시일 04/28/2017
숫자 201717022 UILC 851.02-00 주제 Gross Income Requirement 출시일 04/28/2017
숫자 201717021 UILC 851.02-00 주제 Gross Income Requirement 출시일 04/28/2017
숫자 201717020 UILC 7805.00-00 주제 Rules and Regulations 출시일 04/28/2017
숫자 201717020 UILC 851.02-00 주제 Gross Income Requirement 출시일 04/28/2017
숫자 201717019 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/28/2017
숫자 201717018 UILC 1502.75-00 주제 Filing Requirements 출시일 04/28/2017
숫자 201717018 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 04/28/2017
숫자 201717017 UILC 9100.22-00 주제 Other 출시일 04/28/2017
숫자 201717017 UILC 992.02-00 주제 Election 출시일 04/28/2017
숫자 201717016 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 04/28/2017
숫자 201717015 UILC 9100.22-00 주제 Other 출시일 04/28/2017
숫자 201717015 UILC 992.02-00 주제 Election 출시일 04/28/2017
숫자 201717014 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/28/2017
숫자 201717014 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 04/28/2017
숫자 201717013 UILC 1362.01-03 주제 Late Elections 출시일 04/28/2017
숫자 201717012 UILC 2010.04-00 주제 Portability Election under � 2010(c)(5)(A) 출시일 04/28/2017
숫자 201717012 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 출시일 04/28/2017
숫자 201717011 UILC 2010.04-00 주제 Portability Election under � 2010(c)(5)(A) 출시일 04/28/2017
숫자 201717011 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 출시일 04/28/2017
숫자 201717010 UILC 1202.00-00 주제 50-Percent Exclusion for Gain from Certain Small Business Stocks 출시일 04/28/2017