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
200821025 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821024 61.30-03 Anticipatory Assignment of Income 05/23/2008
200821023 1502.21-00 Consolidated Net Operating Loss Deduction 05/23/2008
200821023 9100.22-00 Other 05/23/2008
200821022 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 05/23/2008
200821021 7704.03-00 Qualifying Income 05/23/2008
200821020 985.01-00 Functional Currency of a QBU 05/23/2008
200821020 985.03-00 Change in Functional Currency 05/23/2008
200821019 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/23/2008
200821019 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/23/2008
200821019 468B.01-00 In General 05/23/2008
200821018 355.09-00 Distributions Within a Consolidated Group 05/23/2008
200821018 355.03-01 Five-Year Requirement 05/23/2008
200821018 355.05-01 Distribution of Control 05/23/2008
200821017 7701.00-00 Definitions 05/23/2008
200821017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821016 7701.00-00 Definitions 05/23/2008
200821016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821015 7701.00-00 Definitions 05/23/2008
200821015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821014 7701.00-00 Definitions 05/23/2008
200821014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821013 2041.04-00 Special Powers 05/23/2008
200821013 2601.01-00 Effective Dates 05/23/2008
200821012 7701.00-00 Definitions 05/23/2008

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