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
201016035 1362.01-03 Late Elections 04/23/2010
201016034 453.00-00 Installment Method (Available v. Not Available) 04/23/2010
201016034 453.08-00 Revocation of Elections 04/23/2010
201016033 664.03-02 Charitable Remainder Unitrust 04/23/2010
201016033 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 04/23/2010
201016033 2055.12-05 Unitrusts 04/23/2010
201016032 163.03-03 Investment Income and Expenses 04/23/2010
201016032 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016031 83.00-00 Property Transferred in Connection With Performance of Services 04/23/2010
201016030 7701.00-00 Definitions 04/23/2010
201016030 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016029 7701.00-00 Definitions 04/23/2010
201016029 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016028 7701.00-00 Definitions 04/23/2010
201016028 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016027 7701.00-00 Definitions 04/23/2010
201016027 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/23/2010
201016025 1362.04-00 Inadvertent Terminations 04/23/2010
201016024 7701.00-00 Definitions 04/23/2010
201016024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010

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