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
201116019 6331.00-00 Levy and Distraint 04/22/2011
201116018 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/22/2011
201116017 6511.09-00 Timeliness of Claim 04/22/2011
201116017 6402.00-00 Authority to Make Credits or Refunds 04/22/2011
201116016 1362.00-00 Election by Small Business Corporation 04/22/2011
201116016 1362.01-03 Late Elections 04/22/2011
201116015 148.00-00 Arbitrage 04/22/2011
201116014 851.02-00 Gross Income Requirement 04/22/2011
201116013 9100.10-01 Accounting Methods 04/22/2011
201116012 9100.00-00 Extension of Time for Making Certain Elections 04/22/2011
201116011 7701.00-00 Definitions 04/22/2011
201116011 9100.00-00 Extension of Time for Making Certain Elections 04/22/2011
201116011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/22/2011
201116010 754.02-00 Timeliness of Election 04/22/2011
201116010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/22/2011
201116009 1362.01-03 Late Elections 04/22/2011
201116008 2654.03-00 Separate Shares 04/22/2011
201116008 2612.01-00 Taxable Termination Defined 04/22/2011
201116008 2651.05-00 Persons with a Deceased Parent 04/22/2011
201116007 1362.01-03 Late Elections 04/22/2011
201116006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/22/2011
201116006 2601.00-00 Tax On Generation Skipping Transfers 04/22/2011
201116005 677.00-00 Income for Benefit of Grantor 04/22/2011
201116005 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 04/22/2011
201116004 9100.00-00 Extension of Time for Making Certain Elections 04/22/2011

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