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
200143016 1362.01-03 Late Elections 10/26/2001
200143015 1362.01-03 Late Elections 10/26/2001
200143014 9100.22-00 Other 10/26/2001
200143014 2032A.00-00 Valuation of Farm Real Property 10/26/2001
200143013 9100.22-00 Other 10/26/2001
200143013 2056.07-01 Effective Election 10/26/2001
200143012 1362.02-03 Passive Investment Income 10/26/2001
200143011 2055.14-00 Transfers of Easements in Real Property 10/26/2001
200143010 9100.00-00 Extension of Time for Making Certain Elections 10/26/2001
200143009 338.01-02 Time in which Election must be made 10/26/2001
200143009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/26/2001
200143008 7702.20-00 Correction of Errors 10/26/2001
200143007 451.14-00 Constructive Receipt 10/26/2001
200143006 162.25-08 Defending, Settling, etc., Civil Action 10/26/2001
200143005 9111.19-01 Related Criminal Action 10/26/2001
200143004 2511.04-00 Gifts Indirectly Made 10/26/2001
200143004 2512.08-00 Closely Held Stock 10/26/2001
200143004 2703.01-02 Right to Sell or Use Restrictions 10/26/2001
200143004 2703.02-00 Exceptions 10/26/2001
200143004 2704.02-00 Certain Restrictions on Liquidations Disregarded 10/26/2001
200143003 1311.00-00 Correction of Error 10/26/2001
200143002 3231.01-00 Employers v. Not Employers 10/26/2001
200143001 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/26/2001
200143001 163.00-00 Interest 10/26/2001
200143001 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/26/2001

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