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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200623012 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623011 7701.00-00 Definitions 06/09/2006
200623011 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623010 7701.00-00 Definitions 06/09/2006
200623010 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623009 7701.00-00 Definitions 06/09/2006
200623009 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623008 7701.00-00 Definitions 06/09/2006
200623008 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623007 7701.00-00 Definitions 06/09/2006
200623007 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623006 7701.00-00 Definitions 06/09/2006
200623006 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623005 7701.00-00 Definitions 06/09/2006
200623005 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623004 9100.22-00 Other 06/09/2006
200623004 1503.04-04 Dual Resident Corporation 06/09/2006
200623003 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/09/2006
200623003 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/09/2006
200623003 468B.00-00 Special Rules For Designated Settlement Funds 06/09/2006
200623002 9100.00-00 Extension of Time for Making Certain Elections 06/09/2006
200623002 7701.01-00 Associations v. Corporations 06/09/2006
200623001 162.35-00 Health Insurance Costs of Self Employed Individuals 06/09/2006
200622059 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/02/2006
200622058 412.06-00 Minimum Funding Waiver 06/02/2006