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
201121020 453.09-00 Contingent Payment Sales 05/27/2011
201121019 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/27/2011
201121018 6231.07-00 Tax Matters Partner 05/27/2011
201121017 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 05/27/2011
201121016 6221.00-00 Tax Treatment Determined At Partnership Level 05/27/2011
201121015 6214.01-00 Jurisdiction--General 05/27/2011
201121014 9100.22-00 Other 05/27/2011
201121014 1502.21-00 Consolidated Net Operating Loss Deduction 05/27/2011
201121013 6426.00-00 Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures 05/27/2011
201121013 4105.00-00 Two-Party Exchanges 05/27/2011
201121012 1362.01-03 Late Elections 05/27/2011
201121011 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121010 332.00-00 Complete Liquidation of Subsidiaries 05/27/2011
201121010 332.01-00 Nonrecognition of Gain or Loss 05/27/2011
201121010 332.02-00 Within One Year 05/27/2011
201121010 332.04-00 Minority Interests 05/27/2011
201121009 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121008 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121007 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011
201121006 9100.00-00 Extension of Time for Making Certain Elections 05/27/2011
201121005 48.00-00 Energy Credit; Reforestation Credit 05/27/2011
201121004 1362.01-03 Late Elections 05/27/2011
201121003 2642.00-00 Inclusion Ratio 05/27/2011
201121003 9100.00-00 Extension of Time for Making Certain Elections 05/27/2011
201121002 2601.00-00 Tax On Generation Skipping Transfers 05/27/2011

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