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
201505006 1504.01-00 Affiliated Group v. Not an Affiliated Group 01/30/2015
201505005 7701.00-00 Definitions 01/30/2015
201505005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2015
201505004 7701.00-00 Definitions 01/30/2015
201505004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2015
201505003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/30/2015
201505002 9100.04-00 Section 168; MACRS 01/30/2015
201505001 704.01-04 Section 704(c) Considerations 01/30/2015
201505001 732.00-00 Basis of Distributed Property Other Than Money 01/30/2015
201505000 6110.00-00 Index for Public Inspection of Written Determination 01/30/2015
201504021 408.03-00 Rollover Contributions 01/23/2015
201504020 408.03-00 Rollover Contributions 01/23/2015
201504019 4945.04-04 Grants to Individuals 01/23/2015
201504018 4945.04-04 Grants to Individuals 01/23/2015
201504017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/23/2015
201504017 501.32-01 Distribution of Assets to Private Individuals 01/23/2015
201504017 501.33-00 Private v. Public Interest Served 01/23/2015
201504016 9999.00-00 Miscellaneous Issues 01/23/2015
201504015 7605.01-00 Restrictions on Examination of Taxpayer 01/23/2015
201504014 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 01/23/2015
201504013 6662.00-00 Accuracy-related penalty 01/23/2015
201504012 6662.00-00 Accuracy-related penalty 01/23/2015
201504011 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 01/23/2015
201504011 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 01/23/2015
201504011 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 01/23/2015