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
숫자 201711012 UILC 4945.04-04 주제 Grants to Individuals 출시일 03/17/2017
숫자 201711011 UILC 139E.00-00 주제 Indian General Welfare Benefits 출시일 03/17/2017
숫자 201711010 UILC 6103.08-04 주제 Disclosure in Judicial or Administrative Tax Administration Proceedings 출시일 03/17/2017
숫자 201711010 UILC 6222.00-00 주제 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 출시일 03/17/2017
숫자 201711010 UILC 6222.03-00 주제 Effect of Failure to Notify 출시일 03/17/2017
숫자 201711009 UILC 6662.00-00 주제 Accuracy-related penalty 출시일 03/17/2017
숫자 201711009 UILC 6664.03-00 주제 Reasonable Cause Exception 출시일 03/17/2017
숫자 201711008 UILC 1502.75-00 주제 Filing Requirements 출시일 03/17/2017
숫자 201711008 UILC 9100.20-00 주제 Section 1502; Election to File Consolidated Return 출시일 03/17/2017
숫자 201711007 UILC 336.05-00 주제 Stock Sales and Distributions Treated as Asset Transfers 출시일 03/17/2017
숫자 201711007 UILC 9100.22-00 주제 Other 출시일 03/17/2017
숫자 201711006 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 03/17/2017
숫자 201711006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/17/2017
숫자 201711005 UILC 7701.00-00 주제 Definitions 출시일 03/17/2017
숫자 201711005 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/17/2017
숫자 201711004 UILC 7701.00-00 주제 Definitions 출시일 03/17/2017
숫자 201711004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 03/17/2017
숫자 201711003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/17/2017
숫자 201711002 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 03/17/2017
숫자 201711002 UILC 2601.04-00 주제 Transitional Rules 출시일 03/17/2017
숫자 201711001 UILC 2642.00-00 주제 Inclusion Ratio 출시일 03/17/2017
숫자 201711001 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/17/2017
숫자 201711000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 03/17/2017
숫자 201710041 UILC 431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 03/10/2017
숫자 201710040 UILC 431.00-00 주제 Minimum Funding Standards for Multiemployer Plans 출시일 03/10/2017