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
200327022 41.00-00 Credit for Increasing Research Activities 07/04/2003
200327021 1362.01-03 Late Elections 07/04/2003
200327020 1362.04-00 Inadvertent Terminations 07/04/2003
200327019 1362.04-00 Inadvertent Terminations 07/04/2003
200327018 355.01-01 Split-Off 07/04/2003
200327018 368.04-00 Assets for Control of Transferee (Type "D") 07/04/2003
200327017 472.01-00 Election 07/04/2003
200327017 9100.11-00 Section 472; LIFO Election 07/04/2003
200327016 303.00-00 Distributions In Redemption of Stock to Pay Death Taxes 07/04/2003
200327015 1362.01-03 Late Elections 07/04/2003
200327014 41.01-00 Alternative Incremental Credit 07/04/2003
200327013 1362.01-03 Late Elections 07/04/2003
200327012 1362.01-03 Late Elections 07/04/2003
200327011 1362.01-03 Late Elections 07/04/2003
200327010 1362.01-03 Late Elections 07/04/2003
200327009 1362.01-03 Late Elections 07/04/2003
200327008 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 07/04/2003
200327008 4221.00-00 Certain Tax-Free Sales 07/04/2003
200327008 4253.00-00 Exemptions 07/04/2003
200327008 4483.00-00 Exemptions 07/04/2003
200327007 2642.00-00 Inclusion Ratio 07/04/2003
200327007 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327006 2642.00-00 Inclusion Ratio 07/04/2003
200327006 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327005 2642.00-00 Inclusion Ratio 07/04/2003