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
200816005 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/18/2008
200816004 1362.02-02 Ceases to be Small Business Corporation 04/18/2008
200816004 7701.00-00 Definitions 04/18/2008
200816003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/18/2008
200816003 1362.02-02 Ceases to be Small Business Corporation 04/18/2008
200816003 7701.00-00 Definitions 04/18/2008
200816002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/18/2008
200816002 1362.02-02 Ceases to be Small Business Corporation 04/18/2008
200816002 7701.00-00 Definitions 04/18/2008
200816001 2642.00-00 Inclusion Ratio 04/18/2008
200816001 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200815035 501.03-19 Public Recreation Facilities and Athletic Organizations 04/11/2008
200815035 501.36-01 Section 501(c)(3) Organizations 04/11/2008
200815034 6404.01-00 General Rule 04/11/2008
200815034 6404.04-00 Interest Assessments 04/11/2008
200815034 6404.06-00 Abatement of Interest 04/11/2008
200815034 6404.06-09 Time Limitations 04/11/2008
200815033 643.06-00 Multiple Trusts 04/11/2008
200815033 1001.02-07 Property Differing Materially 04/11/2008
200815033 1015.03-00 Transfer in Trust After December 31, 1920 04/11/2008
200815033 2501.01-00 Gift v. Not a Gift 04/11/2008
200815033 2601.03-01 Irrevocable Trusts 04/11/2008
200815032 1295.02-02 Retroactive Elections 04/11/2008
200815031 1295.02-02 Retroactive Elections 04/11/2008