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
200142014 831.02-00 Alternative Tax Small Companies 10/19/2001
200142013 338.01-02 Time in which Election must be made 10/19/2001
200142013 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/19/2001
200142012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/19/2001
200142011 642.00-00 Special Rules for Credits and Deductions 10/19/2001
200142010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/19/2001
200142009 9100.00-00 Extension of Time for Making Certain Elections 10/19/2001
200142009 7701.00-00 Definitions 10/19/2001
200142008 446.04-17 Change in Method of Accounting for Depreciation 10/19/2001
200142007 167.14-06 Licenses and Franchises 10/19/2001
200142007 167.14-11 Other Intangible Property 10/19/2001
200142006 68.00.00-00 REDEMPTION 10/19/2001
200142005 163.14-00 Bond Issuance Premium 10/19/2001
200142005 1272.01-00 Constant Interest Rate (Economic Accrual) 10/19/2001
200142005 1272.01-03 Yield To Maturity 10/19/2001
200142005 1272.01-04 Put/Call Options 10/19/2001
200142005 61.00-00 Gross Income v. Not Gross Income 10/19/2001
200142005 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 10/19/2001
200142005 964.00-00 Miscellaneous Provisions 10/19/2001
200142004 1402.06-01 Retirement Payments to Retired Partners 10/19/2001
200142003 9999.98-00 Not Able to Identify Under Present List 10/19/2001
200142002 9999.98-00 Not Able to Identify Under Present List 10/19/2001
200142001 446.04-02 Required by Commissioner 10/19/2001
200141045 368.04-00 Assets for Control of Transferee (Type "D") 10/12/2001
200141045 355.01-00 Spin-Off 10/12/2001

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