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
201228008 1502.21-00 Consolidated Net Operating Loss Deduction 07/13/2012
201228007 9100.22-00 Other 07/13/2012
201228007 1502.21-00 Consolidated Net Operating Loss Deduction 07/13/2012
201228006 1362.01-03 Late Elections 07/13/2012
201228006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2012
201228005 9100.00-00 Extension of Time for Making Certain Elections 07/13/2012
201228005 1502.92-00 Carryover and Carryback 07/13/2012
201228004 9100.22-00 Other 07/13/2012
201228004 1502.21-00 Consolidated Net Operating Loss Deduction 07/13/2012
201228003 1362.00-00 Election by Small Business Corporation 07/13/2012
201228003 1362.01-03 Late Elections 07/13/2012
201228002 355.01-00 Spin-Off 07/13/2012
201228002 1502.75-10 When Group Remains in Existence 07/13/2012
201228001 1362.01-03 Late Elections 07/13/2012
201227011 408.03-00 Rollover Contributions 07/06/2012
201227010 408.03-00 Rollover Contributions 07/06/2012
201227009 408.03-00 Rollover Contributions 07/06/2012
201227008 9100.00-00 Extension of Time for Making Certain Elections 07/06/2012
201227007 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/06/2012
201227006 501.03-05 Corporations 07/06/2012
201227006 501.32-00 Income Inures v. does Not Inure to Private Individual 07/06/2012
201227006 501.33-00 Private v. Public Interest Served 07/06/2012
201227005 4945.04-04 Grants to Individuals 07/06/2012
201227004 1362.01-03 Late Elections 07/06/2012
201227003 1362.00-00 Election by Small Business Corporation 07/06/2012

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