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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編號 UILC 主題 發布日期
編號 201716011 UILC 7701.00-00 主題 Definitions 發布日期 04/21/2017
編號 201716011 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/21/2017
編號 201716011 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 04/21/2017
編號 201716010 UILC 2010.04-00 主題 Portability Election under � 2010(c)(5)(A) 發布日期 04/21/2017
編號 201716010 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 發布日期 04/21/2017
編號 201716009 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/21/2017
編號 201716008 UILC 2010.00-00 主題 Unified Credit Against Estate Tax 發布日期 04/21/2017
編號 201716008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/21/2017
編號 201716007 UILC 1502.75-00 主題 Filing Requirements 發布日期 04/21/2017
編號 201716007 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 04/21/2017
編號 201716006 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/21/2017
編號 201716005 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/21/2017
編號 201716004 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/21/2017
編號 201716003 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/21/2017
編號 201716002 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 04/21/2017
編號 201716002 UILC 368.14-00 主題 Transfer by Corporation in Title 11 Case (Type "G") 發布日期 04/21/2017
編號 201716002 UILC 481.00-00 主題 Adjustments Required by Changes in Method of Accounting 發布日期 04/21/2017
編號 201716002 UILC 856.00-00 主題 Definition of Real Estate Investment Trust 發布日期 04/21/2017
編號 201716001 UILC 7805.00-00 主題 Rules and Regulations 發布日期 04/21/2017
編號 201716001 UILC 851.02-00 主題 Gross Income Requirement 發布日期 04/21/2017
編號 201716000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 04/21/2017
編號 201715005 UILC 4945.04-04 主題 Grants to Individuals 發布日期 04/14/2017
編號 201715004 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/14/2017
編號 201715003 UILC 501.06-00 主題 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 發布日期 04/14/2017
編號 201715003 UILC 501.06-01 主題 Performance of Particular Services for Members 發布日期 04/14/2017