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
200713024 501.06-02 Conduct of Business for Profit 03/30/2007
200713024 512.07-00 Trade Shows (See Also 0501.26-04) 03/30/2007
200713024 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/30/2007
200713023 263A.02-07 Farmers 03/30/2007
200713023 263A.05-00 Property Produced in a Farming Business 03/30/2007
200713023 263A.05-01 Two-Year Preproductive Period 03/30/2007
200713022 1362.01-03 Late Elections 03/30/2007
200713021 9100.22-00 Other 03/30/2007
200713021 1503.04-04 Dual Resident Corporation 03/30/2007
200713020 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2007
200713020 306.01-00 Section 306 Stock v. Not 306 Stock 03/30/2007
200713019 1362.01-03 Late Elections 03/30/2007
200713018 2057.00-00 Qualified Family Business Interests 03/30/2007
200713018 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713017 1362.02-03 Passive Investment Income 03/30/2007
200713017 1362.02-00 Termination of Election 03/30/2007
200713017 1362.00-00 Election by Small Business Corporation 03/30/2007
200713016 1362.01-03 Late Elections 03/30/2007
200713015 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/30/2007
200713014 1381.02-00 Certain Other Cooperatives 03/30/2007
200713013 7701.00-00 Definitions 03/30/2007
200713013 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713012 7701.00-00 Definitions 03/30/2007
200713012 9100.00-00 Extension of Time for Making Certain Elections 03/30/2007
200713011 7701.00-00 Definitions 03/30/2007