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
201027006 1362.01-03 Late Elections 07/09/2010
201027005 2601.00-00 Tax On Generation Skipping Transfers 07/09/2010
201027005 9100.00-00 Extension of Time for Making Certain Elections 07/09/2010
201027004 59.05-06 Intangible Drilling and Development Expenditures 07/09/2010
201027004 263.16-00 Election to Deduct or Capitalize Certain Expenditures 07/09/2010
201027004 9100.02-00 Section 59(e) 07/09/2010
201027003 7704.03-00 Qualifying Income 07/09/2010
201027002 9100.09-00 Section 442; Accounting Periods 07/09/2010
201027002 444.03-00 Procedural Requirements for Making Election 07/09/2010
201027001 1362.04-00 Inadvertent Terminations 07/09/2010
201026043 408.03-00 Rollover Contributions 07/02/2010
201026042 408.03-00 Rollover Contributions 07/02/2010
201026041 9100.00-00 Extension of Time for Making Certain Elections 07/02/2010
201026041 408.00-00 Individual Retirement Accounts 07/02/2010
201026041 408A.00-00 Roth IRA 07/02/2010
201026040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/02/2010
201026039 408.03-00 Rollover Contributions 07/02/2010
201026038 408.03-00 Rollover Contributions 07/02/2010
201026037 4945.04-04 Grants to Individuals 07/02/2010
201026036 6503.01-00 Pending Appeal to Tax Court 07/02/2010
201026035 6330.00-00 Collection Due Process - Levy 07/02/2010
201026034 6223.00-00 Notice to Partners of Proceedings 07/02/2010
201026034 6223.03-00 Mailing Notice 07/02/2010
201026033 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/02/2010
201026032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2010

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