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
201205009 6103.05-12 Disclosure of Return Information 02/03/2012
201205008 3401.01-00 Wages Subject to Withholding 02/03/2012
201205007 861.02-00 Interest 02/03/2012
201205007 7701.00-00 Definitions 02/03/2012
201205006 1362.04-00 Inadvertent Terminations 02/03/2012
201205006 1362.00-00 Election by Small Business Corporation 02/03/2012
201205005 167.19-00 Date Property Placed in Service 02/03/2012
201205005 45.00-00 Electricity Produced from Certain Renewable Sources 02/03/2012
201205004 856.00-00 Definition of Real Estate Investment Trust 02/03/2012
201205004 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 02/03/2012
201205003 9100.04-00 Section 168; MACRS 02/03/2012
201205002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/03/2012
201205002 1362.00-00 Election by Small Business Corporation 02/03/2012
201205002 1362.01-00 Eligible v. Ineligible 02/03/2012
201205002 1362.02-00 Termination of Election 02/03/2012
201205002 1362.04-00 Inadvertent Terminations 02/03/2012
201205001 2601.03-01 Irrevocable Trusts 02/03/2012
201205001 2501.01-00 Gift v. Not a Gift 02/03/2012
201205001 2001.00-00 Imposition and Rate of Tax 02/03/2012
201205001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/03/2012
201204027 9100.00-00 Extension of Time for Making Certain Elections 01/27/2012
201204027 408A.00-00 Roth IRA 01/27/2012
201204026 412.06-00 Minimum Funding Waiver 01/27/2012
201204025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/27/2012
201204024 408.03-00 Rollover Contributions 01/27/2012

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