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
200505022 2056.07-03 Qualifying Interest 02/04/2005
200505022 2056.07-05 Effect of Local Law 02/04/2005
200505021 41.00-00 Credit for Increasing Research Activities 02/04/2005
200505020 41.00-00 Credit for Increasing Research Activities 02/04/2005
200505019 1362.04-00 Inadvertent Terminations 02/04/2005
200505018 7701.00-00 Definitions 02/04/2005
200505018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/04/2005
200505017 9100.01-00 Section 42; Low-Income Housing Credit 02/04/2005
200505017 42.07-03 Date for Meeting Requirements 02/04/2005
200505016 2057.00-00 Qualified Family Business Interests 02/04/2005
200505016 9100.00-00 Extension of Time for Making Certain Elections 02/04/2005
200505015 41.00-00 Credit for Increasing Research Activities 02/04/2005
200505014 1362.01-03 Late Elections 02/04/2005
200505013 115.00-00 Income of States, Municipalities, etc. 02/04/2005
200505012 1362.04-00 Inadvertent Terminations 02/04/2005
200505011 1362.01-03 Late Elections 02/04/2005
200505010 368.06-00 Change in Identity, etc. (Type "F") 02/04/2005
200505010 1362.04-00 Inadvertent Terminations 02/04/2005
200505009 355.01-00 Spin-Off 02/04/2005
200505008 2055.07-00 Transfers Not Exclusively for Charitable Purposes 02/04/2005
200505007 9100.22-00 Other 02/04/2005
200505006 472.01-00 Election 02/04/2005
200505006 9100.11-00 Section 472; LIFO Election 02/04/2005
200505005 3121.04-01 Common Law Tests 02/04/2005
200505005 3306.05-00 Employees 02/04/2005

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