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
200607027 4942.00-00 Taxes on Failure to Distribute Income 02/17/2006
200607027 4945.00-00 Excise Taxes on Taxable Expenditures 02/17/2006
200607026 4945.04-04 Grants to Individuals 02/17/2006
200607025 6033.01-00 Exempt v. Non Exempt From Filing 02/17/2006
200607024 6033.01-00 Exempt v. Non Exempt From Filing 02/17/2006
200607023 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/17/2006
200607022 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 02/17/2006
200607022 6033.01-00 Exempt v. Non Exempt From Filing 02/17/2006
200607021 263A.07-00 Change in Method of Accounting under Section 263A 02/17/2006
200607021 263A.04-00 Allocation Methods 02/17/2006
200607021 263A.04-05 Simplified Production Method 02/17/2006
200607021 471.09-00 Items Includible v. Not Includible in Inventory 02/17/2006
200607021 471.11-00 Full Absorption Method (See Also 263A) 02/17/2006
200607021 471.12-00 Change in Inventory Method 02/17/2006
200607021 471.00-00 General Rule for Inventories 02/17/2006
200607021 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 02/17/2006
200607020 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 02/17/2006
200607020 833.02-00 Special Deduction 02/17/2006
200607019 7519.00-00 Required Payments for Entities Electing Not To Have Required Taxable Year 02/17/2006
200607018 3121.04-00 Employees 02/17/2006
200607017 117.05-00 Limitation 02/17/2006
200607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/17/2006
200607015 61.00-00 Gross Income v. Not Gross Income 02/17/2006
200607015 1001.02-07 Property Differing Materially 02/17/2006
200607015 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/17/2006

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