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 201706009 UILC 1031.00-00 주제 Exchange of Property Held for Productive Use or Investment 출시일 02/10/2017
숫자 201706009 UILC 1031.02-00 주제 Like Kind Property 출시일 02/10/2017
숫자 201706008 UILC 2010.04-00 주제 Portability Election under � 2010(c)(5)(A) 출시일 02/10/2017
숫자 201706008 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/10/2017
숫자 201706007 UILC 7701.00-00 주제 Definitions 출시일 02/10/2017
숫자 201706007 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/10/2017
숫자 201706006 UILC 215.08-04 주제 Specification In Instrument 출시일 02/10/2017
숫자 201706005 UILC 355.00-00 주제 Distribution of Stock and Securities of a Controlled Corporation 출시일 02/10/2017
숫자 201706005 UILC 355.01-00 주제 Spin-Off 출시일 02/10/2017
숫자 201706005 UILC 355.03-00 주제 Active Business 출시일 02/10/2017
숫자 201706005 UILC 355.03-01 주제 Five-Year Requirement 출시일 02/10/2017
숫자 201706004 UILC 408.02-01 주제 Benefit Distributions 출시일 02/10/2017
숫자 201706004 UILC 408.03-00 주제 Rollover Contributions 출시일 02/10/2017
숫자 201706003 UILC 2010.04-00 주제 Portability Election under � 2010(c)(5)(A) 출시일 02/10/2017
숫자 201706003 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/10/2017
숫자 201706002 UILC 2601.00-00 주제 Tax On Generation Skipping Transfers 출시일 02/10/2017
숫자 201706002 UILC 2601.03-01 주제 Irrevocable Trusts 출시일 02/10/2017
숫자 201706002 UILC 2601.04-00 주제 Transitional Rules 출시일 02/10/2017
숫자 201706001 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 02/10/2017
숫자 201706001 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/10/2017
숫자 201706000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 02/10/2017
숫자 201705009 UILC 408.03-00 주제 Rollover Contributions 출시일 02/03/2017
숫자 201705008 UILC 754.02-00 주제 Timeliness of Election 출시일 02/03/2017
숫자 201705008 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 02/03/2017
숫자 201705007 UILC 856.00-00 주제 Definition of Real Estate Investment Trust 출시일 02/03/2017