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
201138051 408.03-00 Rollover Contributions 09/23/2011
201138050 501.33-00 Private v. Public Interest Served 09/23/2011
201138050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2011
201138050 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 09/23/2011
201138049 4945.04-04 Grants to Individuals 09/23/2011
201138048 61.00-00 Gross Income v. Not Gross Income 09/23/2011
201138047 6231.03-00 Partnership Item 09/23/2011
201138047 199.01-00 Taxable Income and Adjusted Gross Income 09/23/2011
201138046 280F.01-00 Dollar Limitations on Recovery Deductions and Investment Tax Credit for Certain Passenger Automobile 09/23/2011
201138046 280F.05-10 Passenger Automobiles 09/23/2011
201138045 6404.00-00 Abatements 09/23/2011
201138044 9999.00-00 Miscellaneous Issues 09/23/2011
201138043 6708.00-00 Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters 09/23/2011
201138042 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/23/2011
201138041 6401.01-00 Assessment or Collection After Limitation Period 09/23/2011
201138040 6231.05-00 Affected Item 09/23/2011
201138039 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 09/23/2011
201138038 9999.00-00 Miscellaneous Issues 09/23/2011
201138037 6323.01-00 Filing Notice of Lien 09/23/2011
201138036 6231.07-00 Tax Matters Partner 09/23/2011
201138035 6231.05-00 Affected Item 09/23/2011
201138034 6664.01-00 Definition of Underpayment 09/23/2011
201138033 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/23/2011
201138032 9999.00-00 Miscellaneous Issues 09/23/2011
201138031 168.00-00 Modified Accelerated Cost Recovery System 09/23/2011

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