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
200614023 368.04-00 Assets for Control of Transferee (Type "D") 04/07/2006
200614023 355.01-00 Spin-Off 04/07/2006
200614023 1361.05-00 Qualified Subchapter S Subsidiary 04/07/2006
200614023 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/07/2006
200614022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200614021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200614020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200614019 42.04-03 Restrictions on Existing Buildings 04/07/2006
200614018 9100.22-00 Other 04/07/2006
200614017 9100.22-00 Other 04/07/2006
200614016 9100.22-00 Other 04/07/2006
200614015 9100.22-00 Other 04/07/2006
200614014 9100.22-00 Other 04/07/2006
200614013 9100.22-00 Other 04/07/2006
200614012 9100.22-00 Other 04/07/2006
200614011 9100.22-00 Other 04/07/2006
200614010 9100.22-00 Other 04/07/2006
200614009 9100.22-00 Other 04/07/2006
200614008 754.02-00 Timeliness of Election 04/07/2006
200614008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2006
200614007 9100.00-00 Extension of Time for Making Certain Elections 04/07/2006
200614007 9100.22-00 Other 04/07/2006
200614006 6331.00-00 Levy and Distraint 04/07/2006
200614005 263A.04-00 Allocation Methods 04/07/2006
200614005 263A.04-06 Simplified Resale Method 04/07/2006

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