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
200619017 1362.01-03 Late Elections 05/12/2006
200619016 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619015 2601.00-00 Tax On Generation Skipping Transfers 05/12/2006
200619015 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619014 115.00-00 Income of States, Municipalities, etc. 05/12/2006
200619013 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619013 7701.01-00 Associations v. Corporations 05/12/2006
200619012 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619012 7701.01-00 Associations v. Corporations 05/12/2006
200619011 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619011 7701.01-00 Associations v. Corporations 05/12/2006
200619010 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619010 7701.01-00 Associations v. Corporations 05/12/2006
200619009 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619009 7701.01-00 Associations v. Corporations 05/12/2006
200619008 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619008 7701.01-00 Associations v. Corporations 05/12/2006
200619007 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619007 7701.01-00 Associations v. Corporations 05/12/2006
200619006 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619006 7701.01-00 Associations v. Corporations 05/12/2006
200619005 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619005 7701.01-00 Associations v. Corporations 05/12/2006
200619004 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619004 7701.01-00 Associations v. Corporations 05/12/2006