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
200819003 7702.20-00 Correction of Errors 05/09/2008
200819002 9100.20-00 Section 1502; Election to File Consolidated Return 05/09/2008
200819002 1502.75-00 Filing Requirements 05/09/2008
200819001 6331.00-00 Levy and Distraint 05/09/2008
200818028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2008
200818027 509.02-01 Publicly Supported Organizations 05/02/2008
200818026 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/02/2008
200818025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/02/2008
200818024 509.02-01 Publicly Supported Organizations 05/02/2008
200818023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2008
200818023 501.36-00 Business Activities 05/02/2008
200818022 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/02/2008
200818021 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2008
200818021 368.08-06 Business Enterprise Continuity 05/02/2008
200818021 368.13-00 Transactions Involving Two or More Investment Companies 05/02/2008
200818020 382.12-08 Title 11 or Similar Case 05/02/2008
200818019 2601.00-00 Tax On Generation Skipping Transfers 05/02/2008
200818018 72.20-04 Substantially Equal Payments 05/02/2008
200818017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2008
200818017 7701.00-00 Definitions 05/02/2008
200818017 1362.01-03 Late Elections 05/02/2008
200818016 7701.00-00 Definitions 05/02/2008
200818016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2008
200818015 2601.00-00 Tax On Generation Skipping Transfers 05/02/2008
200818014 1362.01-03 Late Elections 05/02/2008

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