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
201228026 170.09-01 United States, States, Political Subdivisions, Etc. 07/13/2012
201228025 1362.04-00 Inadvertent Terminations 07/13/2012
201228024 1362.04-00 Inadvertent Terminations 07/13/2012
201228023 331.04-00 Year Liquidation Occurs 07/13/2012
201228023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/13/2012
201228022 1362.01-03 Late Elections 07/13/2012
201228021 1295.02-00 Time For Making Election 07/13/2012
201228020 954.02-00 Foreign Personal Holding Company Income 07/13/2012
201228019 47.00-00 Rehabilitation Credit 07/13/2012
201228018 1362.04-00 Inadvertent Terminations 07/13/2012
201228017 2511.18-00 Renunciation of Testate or Intestate Share 07/13/2012
201228016 47.01-00 General Rule; Percentages 07/13/2012
201228016 168.43-00 R 1986 Disqualified Lease 07/13/2012
201228015 47.01-00 General Rule; Percentages 07/13/2012
201228015 168.43-00 R 1986 Disqualified Lease 07/13/2012
201228014 1381.02-00 Certain Other Cooperatives 07/13/2012
201228013 861.08-12 Net Operating Losses 07/13/2012
201228013 172.01-00 Carryback and Carryover 07/13/2012
201228012 302.03-00 Complete Termination of Interest 07/13/2012
201228011 338.02-00 Qualified Stock Purchase 07/13/2012
201228011 1502.13-01 Stock of Members 07/13/2012
201228011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 07/13/2012
201228010 1362.04-00 Inadvertent Terminations 07/13/2012
201228009 1362.04-00 Inadvertent Terminations 07/13/2012
201228008 9100.22-00 Other 07/13/2012

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