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
200714012 9100.22-00 Other 04/06/2007
200714012 1503.04-04 Dual Resident Corporation 04/06/2007
200714011 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/06/2007
200714011 1502.75-00 Filing Requirements 04/06/2007
200714010 1381.02-00 Certain Other Cooperatives 04/06/2007
200714009 2601.03-01 Irrevocable Trusts 04/06/2007
200714008 166.00-00 Bad Debts 04/06/2007
200714007 468B.02-00 Taxation of Designated Settlement Funds 04/06/2007
200714007 468B.04-00 Definitions 04/06/2007
200714007 468B.07-00 Clarification Of Taxation of Certain Funds 04/06/2007
200714006 9100.00-00 Extension of Time for Making Certain Elections 04/06/2007
200714006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2007
200714005 9100.00-00 Extension of Time for Making Certain Elections 04/06/2007
200714005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2007
200714004 4471.00-00 Transportation By Water 04/06/2007
200714004 4472.01-00 Covered Voyage 04/06/2007
200714003 9100.22-00 Other 04/06/2007
200714003 1503.04-04 Dual Resident Corporation 04/06/2007
200714002 1033.00-00 Involuntary Conversion 04/06/2007
200714001 2632.01-00 Time and Manner of Allocation 04/06/2007
200714001 9100.00-00 Extension of Time for Making Certain Elections 04/06/2007
200713027 412.00-00 Minimum Funding Standards 03/30/2007
200713026 412.06-00 Minimum Funding Waiver 03/30/2007
200713025 412.06-00 Minimum Funding Waiver 03/30/2007
200713024 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/30/2007