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
200041025 1362.01-03 Late Elections 10/13/2000
200041024 856.00-00 Definition of Real Estate Investment Trust 10/13/2000
200041023 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 10/13/2000
200041022 104.03-00 Damages 10/13/2000
200041020 280G.01-00 Definitions 10/13/2000
200041019 1362.01-03 Late Elections 10/13/2000
200041018 691.00-00 Recipients of Income in Respect of Decedents 10/13/2000
200041017 1362.01-03 Late Elections 10/13/2000
200041016 355.01-01 Split-Off 10/13/2000
200041015 1362.01-02 Election After Termination 10/13/2000
200041014 1362.04-00 Inadvertent Terminations 10/13/2000
200041013 1362.01-03 Late Elections 10/13/2000
200041012 1362.04-00 Inadvertent Terminations 10/13/2000
200041011 1362.01-03 Late Elections 10/13/2000
200041010 6211.05-00 Erroneous Refunds 10/13/2000
200041009 1368.01-00 Accumulated Adjustments Account 10/13/2000
200041009 1371.00-00 Coordination with Subchapter C Rules 10/13/2000
200041009 304.01-03 Distribution to which Section 301 Applies 10/13/2000
200041008 274.07-00 Treatment of Facility 10/13/2000
200041007 115.00-00 Income of States, Municipalities, etc. 10/13/2000
200041007 501.27-00 Cooperative Hospital Service Organizations 10/13/2000
200041006 165.00-00 Deductions For Losses 10/13/2000
200041006 1256.00-00 Section 1256 Contracts Marked to Market 10/13/2000
200041006 1256.07-01 Regulated Future Contracts 10/13/2000
200041005 861.09-06 Asset Method of Apportionment 10/13/2000

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