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 201729005 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 출시일 07/21/2017
숫자 201729004 UILC 2010.03-01 주제 Deceased Spousal Unused Exclusion Amount 출시일 07/21/2017
숫자 201729004 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 출시일 07/21/2017
숫자 201729003 UILC 1295.02-02 주제 Retroactive Elections 출시일 07/21/2017
숫자 201729002 UILC 1362.01-03 주제 Late Elections 출시일 07/21/2017
숫자 201729001 UILC 1.10-00 주제 Unearned Income of Minor Children 출시일 07/21/2017
숫자 201729001 UILC 911.00-00 주제 Citizens or Residents of the United States Living Abroad 출시일 07/21/2017
숫자 201729000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 07/21/2017
숫자 201728024 UILC 4942.03-07 주제 Set-Asides 출시일 07/14/2017
숫자 201728023 UILC 4945.04-04 주제 Grants to Individuals 출시일 07/14/2017
숫자 201728022 UILC 6103.02-00 주제 Definitions 출시일 07/14/2017
숫자 201728022 UILC 6103.02-02 주제 Return Information 출시일 07/14/2017
숫자 201728021 UILC 7704.03-00 주제 Qualifying Income 출시일 07/14/2017
숫자 201728020 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 07/14/2017
숫자 201728019 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/14/2017
숫자 201728019 UILC 9100.10-00 주제 Section 446 출시일 07/14/2017
숫자 201728019 UILC 9100.10-01 주제 Accounting Methods 출시일 07/14/2017
숫자 201728018 UILC 9100.22-00 주제 Other 출시일 07/14/2017
숫자 201728017 UILC 831.00-00 주제 Tax On Insurance Companies Other Than Life Insurance Companies 출시일 07/14/2017
숫자 201728017 UILC 9100.22-00 주제 Other 출시일 07/14/2017
숫자 201728016 UILC 1361.05-00 주제 Qualified Subchapter S Subsidiary 출시일 07/14/2017
숫자 201728016 UILC 1362.01-03 주제 Late Elections 출시일 07/14/2017
숫자 201728016 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 07/14/2017
숫자 201728015 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 07/14/2017
숫자 201728015 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 07/14/2017