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
200829021 2601.03-01 Irrevocable Trusts 07/18/2008
200829020 2601.03-01 Irrevocable Trusts 07/18/2008
200829019 2601.03-01 Irrevocable Trusts 07/18/2008
200829018 2601.03-01 Irrevocable Trusts 07/18/2008
200829017 2601.03-01 Irrevocable Trusts 07/18/2008
200829016 664.03-02 Charitable Remainder Unitrust 07/18/2008
200829015 664.03-02 Charitable Remainder Unitrust 07/18/2008
200829014 468A.01-00 In General 07/18/2008
200829013 7701.00-00 Definitions 07/18/2008
200829012 7701.00-00 Definitions 07/18/2008
200829011 61.00-00 Gross Income v. Not Gross Income 07/18/2008
200829010 338.01-02 Time in which Election must be made 07/18/2008
200829010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/18/2008
200829009 9100.09-00 Section 442; Accounting Periods 07/18/2008
200829008 103.02-02 On Behalf Of 07/18/2008
200829008 141.01-00 Private Business Tests 07/18/2008
200829007 1502.75-10 When Group Remains in Existence 07/18/2008
200829006 1362.04-00 Inadvertent Terminations 07/18/2008
200829005 1362.00-00 Election by Small Business Corporation 07/18/2008
200829004 7701.00-00 Definitions 07/18/2008
200829004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2008
200829003 9100.00-00 Extension of Time for Making Certain Elections 07/18/2008
200829002 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 07/18/2008
200829002 263A.03-02 Indirect Costs 07/18/2008
200829002 263A.04-05 Simplified Production Method 07/18/2008

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