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
201136009 355.01-00 Spin-Off 09/09/2011
201136009 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2011
201136008 115.00-00 Income of States, Municipalities, etc. 09/09/2011
201136007 115.00-00 Income of States, Municipalities, etc. 09/09/2011
201136006 9100.11-00 Section 472; LIFO Election 09/09/2011
201136006 472.01-00 Election 09/09/2011
201136005 9100.00-00 Extension of Time for Making Certain Elections 09/09/2011
201136004 1362.04-00 Inadvertent Terminations 09/09/2011
201136003 468A.01-00 In General 09/09/2011
201136002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2011
201136001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2011
201135036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2011
201135035 408.03-00 Rollover Contributions 09/02/2011
201135034 408.03-00 Rollover Contributions 09/02/2011
201135033 4945.04-04 Grants to Individuals 09/02/2011
201135032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2011
201135032 501.03-30 Organizational and Operational Tests 09/02/2011
201135032 501.33-00 Private v. Public Interest Served 09/02/2011
201135031 1362.01-03 Late Elections 09/02/2011
201135031 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135030 446.33-00 Hedging transactions 09/02/2011
201135029 460.05-00 Definition of Long-Term Contract (See Also 451) 09/02/2011
201135029 446.03-01 Cash 09/02/2011
201135028 7701.00-00 Definitions 09/02/2011
201135028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011

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