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
200518006 1362.01-03 Late Elections 05/06/2005
200518005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 05/06/2005
200518005 2042.05-00 Possession of Incidents of Ownership 05/06/2005
200518004 1362.04-00 Inadvertent Terminations 05/06/2005
200518003 1362.01-03 Late Elections 05/06/2005
200518002 09.12.07-00 BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend 05/06/2005
200518001 6020.00-00 Returns Prepared for or Executed by Secretary 05/06/2005
200518001 6020.01-00 Failure to File Return 05/06/2005
200518001 6020.02-00 Return Prepared by IRS Personnel 05/06/2005
200517034 412.09-00 Time of Contributions 04/29/2005
200517033 4945.00-00 Excise Taxes on Taxable Expenditures 04/29/2005
200517032 4945.04-06 Expenditure Responsibility 04/29/2005
200517031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2005
200517031 4941.04-00 Definition of Self-Dealing 04/29/2005
200517031 4943.04-03 Business Enterprise 04/29/2005
200517030 832.00-00 Insurance Company Taxable Income 04/29/2005
200517030 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/29/2005
200517030 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/29/2005
200517029 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 04/29/2005
200517028 1295.02-02 Retroactive Elections 04/29/2005
200517027 453.08-01 Election After Revocation 04/29/2005
200517027 9100.22-00 Other 04/29/2005
200517026 1362.01-03 Late Elections 04/29/2005
200517025 9100.00-00 Extension of Time for Making Certain Elections 04/29/2005
200517024 1504.00-00 Definitions 04/29/2005