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
201431011 1502.21-00 Consolidated Net Operating Loss Deduction 08/01/2014
201431011 9100.22-00 Other 08/01/2014
201431010 1502.21-00 Consolidated Net Operating Loss Deduction 08/01/2014
201431010 9100.22-00 Other 08/01/2014
201431009 1502.21-00 Consolidated Net Operating Loss Deduction 08/01/2014
201431009 9100.22-00 Other 08/01/2014
201431008 1502.21-00 Consolidated Net Operating Loss Deduction 08/01/2014
201431008 9100.22-00 Other 08/01/2014
201431007 7701.00-00 Definitions 08/01/2014
201431007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2014
201431006 1362.00-00 Election by Small Business Corporation 08/01/2014
201431005 1502.21-00 Consolidated Net Operating Loss Deduction 08/01/2014
201431005 9100.22-00 Other 08/01/2014
201431004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/01/2014
201431004 9100.00-00 Extension of Time for Making Certain Elections 08/01/2014
201431003 1001.22-00 Modifications of debt instruments 08/01/2014
201431002 130.01-00 Qualified Funding Asset 08/01/2014
201431002 351.00-00 Transfer to Corporation Controlled by Transferor 08/01/2014
201431002 357.02-02 Exceptions 08/01/2014
201431002 6041.00-00 Information at Source 08/01/2014
201431001 42.00-00 Low-Income Housing Credit 08/01/2014
201431001 9100.01-00 Section 42; Low-Income Housing Credit 08/01/2014
201431000 6110.00-00 Index for Public Inspection of Written Determination 08/01/2014
201430030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/25/2014
201430029 408.03-00 Rollover Contributions 07/25/2014