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
200931019 7701.00-00 Definitions 07/31/2009
200931018 7701.00-00 Definitions 07/31/2009
200931017 7701.00-00 Definitions 07/31/2009
200931016 7701.00-00 Definitions 07/31/2009
200931015 7701.00-00 Definitions 07/31/2009
200931014 7701.00-00 Definitions 07/31/2009
200931013 7701.00-00 Definitions 07/31/2009
200931012 7701.00-00 Definitions 07/31/2009
200931011 2601.00-00 Tax On Generation Skipping Transfers 07/31/2009
200931011 9100.00-00 Extension of Time for Making Certain Elections 07/31/2009
200931010 9100.00-00 Extension of Time for Making Certain Elections 07/31/2009
200931009 2632.01-00 Time and Manner of Allocation 07/31/2009
200931009 9100.00-00 Extension of Time for Making Certain Elections 07/31/2009
200931008 851.02-00 Gross Income Requirement 07/31/2009
200931007 468A.05-01 In General 07/31/2009
200931007 172.07-00 Deferred Statutory or Tort Liability Losses 07/31/2009
200931006 1362.01-03 Late Elections 07/31/2009
200931005 9100.09-00 Section 442; Accounting Periods 07/31/2009
200931004 355.01-00 Spin-Off 07/31/2009
200931004 368.04-00 Assets for Control of Transferee (Type "D") 07/31/2009
200931003 851.02-00 Gross Income Requirement 07/31/2009
200931002 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/31/2009
200931002 338.01-02 Time in which Election must be made 07/31/2009
200931001 453.00-00 Installment Method (Available v. Not Available) 07/31/2009
200931001 453.08-00 Revocation of Elections 07/31/2009

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