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
201743018 501.36-01 Section 501(c)(3) Organizations 10/27/2017
201743017 355.06-00 Device 10/27/2017
201743016 1362.01-03 Late Elections 10/27/2017
201743015 1362.00-00 Election by Small Business Corporation 10/27/2017
201743015 1362.04-00 Inadvertent Terminations 10/27/2017
201743014 911.11-03 Reelection 10/27/2017
201743013 2032A.00-00 Valuation of Farm Real Property 10/27/2017
201743012 1362.04-00 Inadvertent Terminations 10/27/2017
201743011 61.22-00 Discharge of Indebtedness 10/27/2017
201743010 6041.08-00 Payments By United States Or A State 10/27/2017
201743010 61.00-00 Gross Income v. Not Gross Income 10/27/2017
201743010 61.40-00 Governmental Benefits and Subsidies 10/27/2017
201743009 167.22-01 Normalization Rules 10/27/2017
201743008 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743007 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/27/2017
201743006 1362.04-00 Inadvertent Terminations 10/27/2017
201743005 2632.00-00 Special Rules for Allocation of GST Exemption 10/27/2017
201743005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/27/2017
201743005 2642.00-00 Inclusion Ratio 10/27/2017
201743005 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743004 2632.00-00 Special Rules for Allocation of GST Exemption 10/27/2017
201743004 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/27/2017
201743004 2642.00-00 Inclusion Ratio 10/27/2017
201743004 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017

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