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
200941009 368.01-02 Using Stock of Corporation Controlling Merged Corporation 10/09/2009
200941008 1362.00-00 Election by Small Business Corporation 10/09/2009
200941008 1362.01-03 Late Elections 10/09/2009
200941008 7701.00-00 Definitions 10/09/2009
200941008 9100.00-00 Extension of Time for Making Certain Elections 10/09/2009
200941008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/09/2009
200941007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/09/2009
200941007 754.02-00 Timeliness of Election 10/09/2009
200941007 9100.00-00 Extension of Time for Making Certain Elections 10/09/2009
200941007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/09/2009
200941006 856.00-00 Definition of Real Estate Investment Trust 10/09/2009
200941006 9100.00-00 Extension of Time for Making Certain Elections 10/09/2009
200941005 104.03-00 Damages 10/09/2009
200941004 468B.06-00 Other Funds 10/09/2009
200941004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/09/2009
200941004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/09/2009
200941004 301.02-01 Distribution With Respect to Stock v. Not With Respect to Stock 10/09/2009
200941003 213.00-00 Medical, Dental, etc., Expenses 10/09/2009
200941002 1362.04-00 Inadvertent Terminations 10/09/2009
200941001 9100.00-00 Extension of Time for Making Certain Elections 10/09/2009
200940034 408.03-00 Rollover Contributions 10/02/2009
200940033 501.03-30 Organizational and Operational Tests 10/02/2009
200940032 4945.04-04 Grants to Individuals 10/02/2009
200940031 408.01-00 Exclusive Benefit of Individual or His Beneficiary 10/02/2009
200940030 163.06-01 Acquisition Indebtedness 10/02/2009