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
200718024 355.01-00 Spin-Off 05/04/2007
200718024 355.01-01 Split-Off 05/04/2007
200718023 1362.01-03 Late Elections 05/04/2007
200718022 1362.01-03 Late Elections 05/04/2007
200718021 141.00-00 Private Activity Bond; Qualified Bond 05/04/2007
200718020 1362.04-00 Inadvertent Terminations 05/04/2007
200718019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2007
200718019 355.01-01 Split-Off 05/04/2007
200718018 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 05/04/2007
200718017 897.02-00 U.S. Real Property Interest 05/04/2007
200718017 9100.00-00 Extension of Time for Making Certain Elections 05/04/2007
200718016 1362.01-03 Late Elections 05/04/2007
200718015 1362.01-03 Late Elections 05/04/2007
200718014 368.06-00 Change in Identity, etc. (Type "F") 05/04/2007
200718014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/04/2007
200718014 1361.01-04 More than One Class of Stock 05/04/2007
200718013 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/04/2007
200718013 9100.22-00 Other 05/04/2007
200718012 9100.00-00 Extension of Time for Making Certain Elections 05/04/2007
200718012 7701.00-00 Definitions 05/04/2007
200718011 1362.04-00 Inadvertent Terminations 05/04/2007
200718010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718008 468A.01-00 In General 05/04/2007
200718007 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007