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
200648016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006
200648016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/01/2006
200648016 2601.00-00 Tax On Generation Skipping Transfers 12/01/2006
200648015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 12/01/2006
200648015 337.16-00 Loss Disallowance 12/01/2006
200648014 9100.09-00 Section 442; Accounting Periods 12/01/2006
200648013 9100.09-00 Section 442; Accounting Periods 12/01/2006
200648012 453.00-00 Installment Method (Available v. Not Available) 12/01/2006
200648012 453.08-00 Revocation of Elections 12/01/2006
200648011 368.05-00 Recapitalization (Type "E") 12/01/2006
200648011 368.06-00 Change in Identity, etc. (Type "F") 12/01/2006
200648011 1361.00-00 Definitions 12/01/2006
200648011 1361.03-01 Grantor Trusts 12/01/2006
200648010 754.02-00 Timeliness of Election 12/01/2006
200648009 1362.01-03 Late Elections 12/01/2006
200648008 1362.02-00 Termination of Election 12/01/2006
200648007 9100.22-00 Other 12/01/2006
200648007 1503.04-04 Dual Resident Corporation 12/01/2006
200648006 1361.05-00 Qualified Subchapter S Subsidiary 12/01/2006
200648006 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006
200648005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2006
200648004 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006
200648003 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006
200648002 9100.22-00 Other 12/01/2006
200648002 1503.04-04 Dual Resident Corporation 12/01/2006