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 201820006 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/18/2018
숫자 201820005 UILC 7701.00-00 주제 Definitions 출시일 05/18/2018
숫자 201820005 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/18/2018
숫자 201820004 UILC 7701.00-00 주제 Definitions 출시일 05/18/2018
숫자 201820004 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/18/2018
숫자 201820003 UILC 7701.00-00 주제 Definitions 출시일 05/18/2018
숫자 201820003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 05/18/2018
숫자 201820002 UILC 368.01-00 주제 Statutory Merger or Consolidation (Type "A") 출시일 05/18/2018
숫자 201820002 UILC 368.01-02 주제 Using Stock of Corporation Controlling Merged Corporation 출시일 05/18/2018
숫자 201820001 UILC 1361.00-00 주제 Definitions 출시일 05/18/2018
숫자 201820001 UILC 1361.03-00 주제 Certain Trusts Permitted as Shareholders 출시일 05/18/2018
숫자 201820001 UILC 1361.03-03 주제 Electing Small Business Trusts 출시일 05/18/2018
숫자 201820001 UILC 1362.00-00 주제 Election by Small Business Corporation 출시일 05/18/2018
숫자 201820001 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 05/18/2018
숫자 201820000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 05/18/2018
숫자 201819011 UILC 501.03-08 주제 Educational Organizations 출시일 05/11/2018
숫자 201819011 UILC 501.03-30 주제 Organizational and Operational Tests 출시일 05/11/2018
숫자 201819011 UILC 501.33-00 주제 Private v. Public Interest Served 출시일 05/11/2018
숫자 201819011 UILC 501.36-00 주제 Business Activities 출시일 05/11/2018
숫자 201819010 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 05/11/2018
숫자 201819010 UILC 754.02-00 주제 Timeliness of Election 출시일 05/11/2018
숫자 201819010 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/11/2018
숫자 201819010 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 05/11/2018
숫자 201819009 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 05/11/2018
숫자 201819009 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 05/11/2018