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 201726008 UILC 9100.10-00 주제 Section 446 출시일 06/30/2017
숫자 201726008 UILC 9100.10-01 주제 Accounting Methods 출시일 06/30/2017
숫자 201726007 UILC 141.00-00 주제 Private Activity Bond; Qualified Bond 출시일 06/30/2017
숫자 201726006 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/30/2017
숫자 201726006 UILC 9100.10-00 주제 Section 446 출시일 06/30/2017
숫자 201726006 UILC 9100.10-01 주제 Accounting Methods 출시일 06/30/2017
숫자 201726005 UILC 468A.04-01 주제 Initial Schedules 출시일 06/30/2017
숫자 201726004 UILC 118.01-04 주제 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 출시일 06/30/2017
숫자 201726003 UILC 9100.09-00 주제 Section 442; Accounting Periods 출시일 06/30/2017
숫자 201726002 UILC 754.00-00 주제 Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/30/2017
숫자 201726002 UILC 754.02-00 주제 Timeliness of Election 출시일 06/30/2017
숫자 201726002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 06/30/2017
숫자 201726002 UILC 9100.15-00 주제 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 출시일 06/30/2017
숫자 201726001 UILC 150.00-00 주제 Definitions and Special Rules 출시일 06/30/2017
숫자 201726001 UILC 150.04-00 주제 Qualified Scholarship Funding Bond 출시일 06/30/2017
숫자 201726000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 06/30/2017
숫자 201725028 UILC 6231.07-00 주제 Tax Matters Partner 출시일 06/23/2017
숫자 201725027 UILC 409A.00-00 주제 Nonqualified Deferred Compensation 출시일 06/23/2017
숫자 201725026 UILC 6201.01-06 주제 Assessment of Criminal Restitution 출시일 06/23/2017
숫자 201725025 UILC 2010.04-00 주제 Portability Election under § 2010(c)(5)(A) 출시일 06/23/2017
숫자 201725025 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 06/23/2017
숫자 201725024 UILC 162.36-02 주제 Covered Employees 출시일 06/23/2017
숫자 201725023 UILC 2010.04-00 주제 Portability Election under § 2010(c)(5)(A) 출시일 06/23/2017
숫자 201725023 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 06/23/2017
숫자 201725022 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 06/23/2017