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
201717044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717040 1502.21-00 Consolidated Net Operating Loss Deduction 04/28/2017
201717040 9100.22-00 Other 04/28/2017
201717039 1502.21-00 Consolidated Net Operating Loss Deduction 04/28/2017
201717039 9100.22-00 Other 04/28/2017
201717038 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717038 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717037 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/28/2017
201717037 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/28/2017
201717036 1362.01-03 Late Elections 04/28/2017
201717035 7805.00-00 Rules and Regulations 04/28/2017
201717035 851.02-00 Gross Income Requirement 04/28/2017
201717034 7805.00-00 Rules and Regulations 04/28/2017
201717034 851.02-00 Gross Income Requirement 04/28/2017
201717033 851.02-00 Gross Income Requirement 04/28/2017
201717032 7805.00-00 Rules and Regulations 04/28/2017
201717032 851.02-00 Gross Income Requirement 04/28/2017
201717031 7805.00-00 Rules and Regulations 04/28/2017
201717031 851.02-00 Gross Income Requirement 04/28/2017
201717030 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/28/2017
201717030 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/28/2017
201717029 851.02-00 Gross Income Requirement 04/28/2017

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