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
200816014 61.00-00 Gross Income v. Not Gross Income 04/18/2008
200816014 104.03-00 Damages 04/18/2008
200816014 6041.00-00 Information at Source 04/18/2008
200816014 6041.01-00 Persons Engaged in Trade or Business 04/18/2008
200816013 7701.00-00 Definitions 04/18/2008
200816013 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/18/2008
200816012 1361.03-03 Electing Small Business Trusts 04/18/2008
200816012 2601.00-00 Tax On Generation Skipping Transfers 04/18/2008
200816011 7701.00-00 Definitions 04/18/2008
200816011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/18/2008
200816010 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816010 2652.01-02 Special Election for QTIP 04/18/2008
200816009 1362.01-03 Late Elections 04/18/2008
200816009 7701.00-00 Definitions 04/18/2008
200816009 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/18/2008
200816007 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816007 2632.00-00 Special Rules for Allocation of GST Exemption 04/18/2008
200816007 2652.01-02 Special Election for QTIP 04/18/2008
200816006 59.00-00 Other Definitions and Special Rules 04/18/2008
200816006 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816005 469.00-00 Passive Activity Losses and Credits Limited 04/18/2008
200816005 469.03-00 Passive Activity Defined 04/18/2008
200816005 469.03-03 Definition of Activity 04/18/2008

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