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
200652018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652017 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006
200652017 108.02-01 Election to Reduce Basis of Depreciable Property First 12/29/2006
200652016 1362.01-03 Late Elections 12/29/2006
200652016 7701.00-00 Definitions 12/29/2006
200652016 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006
200652015 42.00-00 Low-Income Housing Credit 12/29/2006
200652014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652013 851.07-00 Treatment of Certain Hedging Transactions 12/29/2006
200652013 851.00-00 Definition of Regulated Investment Company 12/29/2006
200652012 1362.04-00 Inadvertent Terminations 12/29/2006
200652011 1362.01-03 Late Elections 12/29/2006
200652010 468A.04-02 Revised Schedules 12/29/2006
200652009 1362.04-00 Inadvertent Terminations 12/29/2006
200652008 468A.04-02 Revised Schedules 12/29/2006
200652007 468A.04-00 Ruling Amount 12/29/2006
200652006 1361.03-00 Certain Trusts Permitted as Shareholders 12/29/2006
200652005 7701.00-00 Definitions 12/29/2006
200652005 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006
200652004 528.00-00 Certain Homeowners Associations 12/29/2006
200652003 1382.00-00 Taxable Income of Cooperatives 12/29/2006
200652002 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006
200652002 7701.00-00 Definitions 12/29/2006
200652001 1362.04-00 Inadvertent Terminations 12/29/2006
200651040 408.03-00 Rollover Contributions 12/22/2006