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
201537001 1362.04-00 Inadvertent Terminations 09/11/2015
201537000 6110.00-00 Index for Public Inspection of Written Determination 09/11/2015
201536026 4945.04-04 Grants to Individuals 09/04/2015
201536025 6062.00-00 Signing of Corporation Returns 09/04/2015
201536024 832.05-00 Premiums Earned 09/04/2015
201536023 6103.11-06 Disclosure for Investigative Purposes 09/04/2015
201536022 6050I.00-00 Returns Relating to Cash Received in Trade or Business 09/04/2015
201536021 6231.07-00 Tax Matters Partner 09/04/2015
201536020 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/04/2015
201536019 6103.02-08 Disclosure 09/04/2015
201536018 75.12.00-00 SUMMONSES: Right to Financial Privacy Act 09/04/2015
201536017 25D.00-00 Residential Energy Efficient Property 09/04/2015
201536016 301.00-00 Distributions of Property 09/04/2015
201536016 305.03-00 Distributions in Lieu of Money 09/04/2015
201536015 1361.05-00 Qualified Subchapter S Subsidiary 09/04/2015
201536015 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536014 1362.04-00 Inadvertent Terminations 09/04/2015
201536013 2632.00-00 Special Rules for Allocation of GST Exemption 09/04/2015
201536013 2642.00-00 Inclusion Ratio 09/04/2015
201536013 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536012 2632.00-00 Special Rules for Allocation of GST Exemption 09/04/2015
201536012 2642.00-00 Inclusion Ratio 09/04/2015
201536011 1381.00-00 Organizations to Which Part Applies 09/04/2015
201536011 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 09/04/2015
201536010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/04/2015

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