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
200924034 172.01-00 Carryback and Carryover 06/12/2009
200924034 172.01-05 10-Year Carryover 06/12/2009
200924034 172.06-00 Product Liability Losses 06/12/2009
200924033 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924033 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924032 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924032 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924031 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924031 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924030 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924030 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924029 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924029 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924028 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924028 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924027 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924027 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924026 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924026 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924025 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924025 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924024 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924024 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009
200924023 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924023 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009