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
201717028 851.02-00 Gross Income Requirement 04/28/2017
201717027 851.02-00 Gross Income Requirement 04/28/2017
201717026 851.02-00 Gross Income Requirement 04/28/2017
201717025 7805.00-00 Rules and Regulations 04/28/2017
201717025 851.02-00 Gross Income Requirement 04/28/2017
201717024 7805.00-00 Rules and Regulations 04/28/2017
201717024 851.02-00 Gross Income Requirement 04/28/2017
201717023 1502.75-00 Filing Requirements 04/28/2017
201717023 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717022 7805.00-00 Rules and Regulations 04/28/2017
201717022 851.02-00 Gross Income Requirement 04/28/2017
201717021 851.02-00 Gross Income Requirement 04/28/2017
201717020 7805.00-00 Rules and Regulations 04/28/2017
201717020 851.02-00 Gross Income Requirement 04/28/2017
201717019 1362.04-00 Inadvertent Terminations 04/28/2017
201717018 1502.75-00 Filing Requirements 04/28/2017
201717018 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717017 9100.22-00 Other 04/28/2017
201717017 992.02-00 Election 04/28/2017
201717016 1362.04-00 Inadvertent Terminations 04/28/2017
201717015 9100.22-00 Other 04/28/2017
201717015 992.02-00 Election 04/28/2017
201717014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717013 1362.01-03 Late Elections 04/28/2017

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