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
201213001 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2012
201213001 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201212023 4942.03-07 Set-Asides 03/23/2012
201212022 4945.04-04 Grants to Individuals 03/23/2012
201212021 4945.04-04 Grants to Individuals 03/23/2012
201212020 6901.00-00 Transferred Assets (See 9113.00-00) 03/23/2012
201212020 6901.02-00 Liability 03/23/2012
201212019 6223.00-00 Notice to Partners of Proceedings 03/23/2012
201212018 6330.00-00 Collection Due Process - Levy 03/23/2012
201212017 7605.01-00 Restrictions on Examination of Taxpayer 03/23/2012
201212016 152.00-00 Dependent Defined 03/23/2012
201212015 36C.00-00 Adoption Expenses 03/23/2012
201212014 263.21-00 Interest and Carrying Costs - Straddles 03/23/2012
201212013 4975.00-00 Tax on Prohibited Transactions 03/23/2012
201212012 887.00-00 Imposition of Tax On Gross Transportation Income Of Nonresident Aliens and Foreign Corporations 03/23/2012
201212011 4980B.00-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00|et. seq.) 03/23/2012
201212010 170.14-00 Qualified Conservation Contribution 03/23/2012
201212009 170.14-00 Qualified Conservation Contribution 03/23/2012
201212008 9114.03-20 Italy 03/23/2012
201212007 108.01-00 Exclusion From Gross Income 03/23/2012
201212007 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212007 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012
201212006 108.01-00 Exclusion From Gross Income 03/23/2012
201212006 108.02-01 Election to Reduce Basis of Depreciable Property First 03/23/2012
201212006 9100.00-00 Extension of Time for Making Certain Elections 03/23/2012

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