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
201224013 1361.03-03 Electing Small Business Trusts 06/15/2012
201224013 1362.04-00 Inadvertent Terminations 06/15/2012
201224012 7704.01-00 Meaning of 06/15/2012
201224011 7704.01-00 Meaning of 06/15/2012
201224010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224009 7701.00-00 Definitions 06/15/2012
201224009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224008 7701.00-00 Definitions 06/15/2012
201224008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224007 1362.04-00 Inadvertent Terminations 06/15/2012
201224006 351.00-00 Transfer to Corporation Controlled by Transferor 06/15/2012
201224006 351.01-00 Control v. No Control by Transferor 06/15/2012
201224006 368.00-00 Definitions Relating to Corporate Reorganizations 06/15/2012
201224006 368.03-00 Stock for Property (Type "C") 06/15/2012
201224006 368.08-00 Continuity of Interest Rule 06/15/2012
201224006 368.08-07 Historic Business Assets 06/15/2012
201224006 368.08-08 Transfers to Controlled Corporations 06/15/2012
201224005 9100.10-01 Accounting Methods 06/15/2012
201224004 1362.01-03 Late Elections 06/15/2012
201224003 9100.22-00 Other 06/15/2012
201224003 1502.21-00 Consolidated Net Operating Loss Deduction 06/15/2012
201224002 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224001 45.00-00 Electricity Produced from Certain Renewable Sources 06/15/2012
201223023 408.03-00 Rollover Contributions 06/08/2012
201223022 4945.04-04 Grants to Individuals 06/08/2012