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
200940020 6411.00-00 Tentative Carryback and Refund Adjustments 10/02/2009
200940019 6212.00-00 Notice of Deficiency 10/02/2009
200940019 6212.07-00 Further Deficiency Notice Restricted 10/02/2009
200940018 118.01-02 Nonshareholder Contributions 10/02/2009
200940017 7701.00-00 Definitions 10/02/2009
200940017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940016 1362.04-00 Inadvertent Terminations 10/02/2009
200940016 1362.01-03 Late Elections 10/02/2009
200940015 1362.01-03 Late Elections 10/02/2009
200940014 9100.22-00 Other 10/02/2009
200940014 1502.75-00 Filing Requirements 10/02/2009
200940013 1362.04-00 Inadvertent Terminations 10/02/2009
200940012 1502.75-00 Filing Requirements 10/02/2009
200940012 9100.20-00 Section 1502; Election to File Consolidated Return 10/02/2009
200940011 7701.00-00 Definitions 10/02/2009
200940011 9100.00-00 Extension of Time for Making Certain Elections 10/02/2009
200940011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/02/2009
200940010 992.02-00 Election 10/02/2009
200940010 9100.22-00 Other 10/02/2009
200940009 9100.00-00 Extension of Time for Making Certain Elections 10/02/2009
200940009 884.00-00 Branch Tax 10/02/2009
200940009 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/02/2009
200940008 992.02-00 Election 10/02/2009
200940008 9100.22-00 Other 10/02/2009
200940007 7701.00-00 Definitions 10/02/2009