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
200620020 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620019 163.00-00 Interest 05/19/2006
200620019 163.03-00 Limitation on Investment Interest in General 05/19/2006
200620019 163.03-03 Investment Income and Expenses 05/19/2006
200620019 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620018 163.00-00 Interest 05/19/2006
200620018 163.03-00 Limitation on Investment Interest in General 05/19/2006
200620018 163.03-03 Investment Income and Expenses 05/19/2006
200620018 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620017 894.00-00 Income Affected by Treaty 05/19/2006
200620016 862.00-00 Income From Sources Without U.S. 05/19/2006
200620016 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 05/19/2006
200620016 871.00-00 Tax on Nonresident Alien Individuals 05/19/2006
200620015 9100.22-00 Other 05/19/2006
200620015 992.02-00 Election 05/19/2006
200620014 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620014 856.03-00 Other Requirements 05/19/2006
200620013 1362.00-00 Election by Small Business Corporation 05/19/2006
200620013 1362.01-00 Eligible v. Ineligible 05/19/2006
200620012 2601.00-00 Tax On Generation Skipping Transfers 05/19/2006
200620011 2601.00-00 Tax On Generation Skipping Transfers 05/19/2006
200620010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2006
200620009 7701.00-00 Definitions 05/19/2006
200620009 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620008 7701.00-00 Definitions 05/19/2006