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
201011025 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 03/19/2010
201011024 6103.03-00 Disclosure to Taxpayer's Designee 03/19/2010
201011023 6226.02-00 Petition by Other Partner 03/19/2010
201011022 6221.00-00 Tax Treatment Determined At Partnership Level 03/19/2010
201011021 4071.00-00 Tire Tax (Taxable v. Not Taxable) 03/19/2010
201011021 4071.05-00 Tires on Imported Articles 03/19/2010
201011020 6222.03-00 Effect of Failure to Notify 03/19/2010
201011019 6501.01-03 Tentative Carryback Adjustment 03/19/2010
201011018 6501.01-03 Tentative Carryback Adjustment 03/19/2010
201011017 6015.00-00 Innocent spouse (including Sections 66, 6013) 03/19/2010
201011016 6228.05-00 Other Requests 03/19/2010
201011015 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 03/19/2010
201011014 6212.01-01 Joint Liability 03/19/2010
201011013 6231.03-00 Partnership Item 03/19/2010
201011012 6231.05-00 Affected Item 03/19/2010
201011011 6231.05-00 Affected Item 03/19/2010
201011010 1366.00-00 Pass-Thru of Items to Shareholders 03/19/2010
201011009 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 03/19/2010
201011008 2601.03-01 Irrevocable Trusts 03/19/2010
201011008 1001.02-07 Property Differing Materially 03/19/2010
201011007 1362.01-03 Late Elections 03/19/2010
201011006 1362.01-03 Late Elections 03/19/2010
201011005 1362.04-00 Inadvertent Terminations 03/19/2010
201011004 754.02-00 Timeliness of Election 03/19/2010
201011004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/19/2010

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