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
200146003 3231.01-00 Employers v. Not Employers 11/16/2001
200146002 3231.01-00 Employers v. Not Employers 11/16/2001
200146001 901.01-03 Definition of Income Tax 11/16/2001
200145042 9999.98-00 Not Able to Identify Under Present List 11/09/2001
200145041 894.00-00 Income Affected by Treaty 11/09/2001
200145041 584.00-00 Common Trust Funds 11/09/2001
200145040 3121.02-10 Student Employee of School, etc. 11/09/2001
200145039 368.01-00 Statutory Merger or Consolidation (Type "A") 11/09/2001
200145038 1362.01-03 Late Elections 11/09/2001
200145037 1362.03-00 S Termination Year 11/09/2001
200145036 1362.01-03 Late Elections 11/09/2001
200145035 1362.01-03 Late Elections 11/09/2001
200145034 1362.04-00 Inadvertent Terminations 11/09/2001
200145033 1362.04-00 Inadvertent Terminations 11/09/2001
200145032 1362.01-03 Late Elections 11/09/2001
200145031 1362.01-03 Late Elections 11/09/2001
200145030 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001
200145030 1361.05-00 Qualified Subchapter S Subsidiary 11/09/2001
200145029 355.01-01 Split-Off 11/09/2001
200145028 1362.02-02 Ceases to be Small Business Corporation 11/09/2001
200145028 1362.04-00 Inadvertent Terminations 11/09/2001
200145027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001
200145026 1362.00-00 Election by Small Business Corporation 11/09/2001
200145025 1361.05-00 Qualified Subchapter S Subsidiary 11/09/2001
200145025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001

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