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 201709017 UILC 4982.06-00 주제 Election to Use Taxable Year 출시일 03/03/2017
숫자 201709016 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/03/2017
숫자 201709015 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 03/03/2017
숫자 201709015 UILC 1362.01-00 주제 Eligible v. Ineligible 출시일 03/03/2017
숫자 201709015 UILC 1362.01-02 주제 Election After Termination 출시일 03/03/2017
숫자 201709015 UILC 1362.02-00 주제 Termination of Election 출시일 03/03/2017
숫자 201709015 UILC 1362.02-02 주제 Ceases to be Small Business Corporation 출시일 03/03/2017
숫자 201709015 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 03/03/2017
숫자 201709014 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 03/03/2017
숫자 201709014 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/03/2017
숫자 201709013 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 03/03/2017
숫자 201709013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/03/2017
숫자 201709012 UILC 2010.00-00 주제 Unified Credit Against Estate Tax 출시일 03/03/2017
숫자 201709012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/03/2017
숫자 201709011 UILC 301.00-00 주제 Distributions of Property 출시일 03/03/2017
숫자 201709011 UILC 305.00-00 주제 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 출시일 03/03/2017
숫자 201709011 UILC 305.03-00 주제 Distributions in Lieu of Money 출시일 03/03/2017
숫자 201709010 UILC 663.04-00 주제 65-Day Rule 출시일 03/03/2017
숫자 201709010 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 03/03/2017
숫자 201709009 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/03/2017
숫자 201709009 UILC 754.02-00 주제 Timeliness of Election 출시일 03/03/2017
숫자 201709009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 03/03/2017
숫자 201709009 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 03/03/2017
숫자 201709008 UILC 167.22-01 주제 Normalization Rules 출시일 03/03/2017
숫자 201709007 UILC 168.36-00 주제 Additional First Year Depreciation 출시일 03/03/2017