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
201323024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/07/2013
201323024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/07/2013
201323023 409A.00-00 Nonqualified Deferred Compensation 06/07/2013
201323022 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 06/07/2013
201323021 166.00-00 Bad Debts 06/07/2013
201323021 385.01-00 Debt v. Equity 06/07/2013
201323020 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 06/07/2013
201323019 6321.03-00 Lien Priority v. No Lien Priority 06/07/2013
201323018 6334.04-00 Personal Residence Seizure 06/07/2013
201323017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/07/2013
201323017 355.01-01 Split-Off 06/07/2013
201323016 856.00-00 Definition of Real Estate Investment Trust 06/07/2013
201323015 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 06/07/2013
201323015 761.01-00 Partnership 06/07/2013
201323015 7701.02-02 Joint Ventures 06/07/2013
201323014 1362.04-00 Inadvertent Terminations 06/07/2013
201323013 1362.01-03 Late Elections 06/07/2013
201323013 1362.04-00 Inadvertent Terminations 06/07/2013
201323012 1362.01-03 Late Elections 06/07/2013
201323012 1362.04-00 Inadvertent Terminations 06/07/2013
201323011 1502.21-00 Consolidated Net Operating Loss Deduction 06/07/2013
201323011 9100.22-00 Other 06/07/2013
201323010 1502.75-00 Filing Requirements 06/07/2013
201323010 9100.20-00 Section 1502; Election to File Consolidated Return 06/07/2013
201323009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/07/2013

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