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 201722027 UILC 6331.18-00 主題 Levy Procedure 發布日期 06/02/2017
編號 201722026 UILC 6601.00-00 主題 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 發布日期 06/02/2017
編號 201722025 UILC 6231.07-00 主題 Tax Matters Partner 發布日期 06/02/2017
編號 201722024 UILC 9100.22-00 主題 Other 發布日期 06/02/2017
編號 201722024 UILC 992.02-00 主題 Election 發布日期 06/02/2017
編號 201722023 UILC 7704.00-00 主題 Certain Publicly Traded Partnerships Treated as Corporations 發布日期 06/02/2017
編號 201722023 UILC 7704.03-00 主題 Qualifying Income 發布日期 06/02/2017
編號 201722022 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 06/02/2017
編號 201722021 UILC 2010.04-00 主題 Portability Election under § 2010(c)(5)(A) 發布日期 06/02/2017
編號 201722021 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 06/02/2017
編號 201722020 UILC 2010.04-00 主題 Portability Election under § 2010(c)(5)(A) 發布日期 06/02/2017
編號 201722020 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 06/02/2017
編號 201722019 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 06/02/2017
編號 201722019 UILC 1362.02-00 主題 Termination of Election 發布日期 06/02/2017
編號 201722019 UILC 1362.02-03 主題 Passive Investment Income 發布日期 06/02/2017
編號 201722018 UILC 7701.00-00 主題 Definitions 發布日期 06/02/2017
編號 201722018 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 06/02/2017
編號 201722017 UILC 856.07-00 主題 Treatment of Wholly Owned Subsidiaries 發布日期 06/02/2017
編號 201722017 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 06/02/2017
編號 201722016 UILC 856.01-00 主題 Income Requirements 發布日期 06/02/2017
編號 201722015 UILC 7701.00-00 主題 Definitions 發布日期 06/02/2017
編號 201722015 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 06/02/2017
編號 201722014 UILC 401.29-00 主題 Cash or Deferred Arrangements 發布日期 06/02/2017
編號 201722013 UILC 754.02-00 主題 Timeliness of Election 發布日期 06/02/2017
編號 201722013 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 06/02/2017