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
201126027 338.01-02 Time in which Election must be made 07/01/2011
201126027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/01/2011
201126026 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126026 469.00-00 Passive Activity Losses and Credits Limited 07/01/2011
201126026 469.03-00 Passive Activity Defined 07/01/2011
201126026 469.03-03 Definition of Activity 07/01/2011
201126025 1362.00-00 Election by Small Business Corporation 07/01/2011
201126025 1362.01-00 Eligible v. Ineligible 07/01/2011
201126025 1362.01-02 Election After Termination 07/01/2011
201126024 7701.00-00 Definitions 07/01/2011
201126024 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/01/2011
201126023 1361.00-00 Definitions 07/01/2011
201126022 1362.01-03 Late Elections 07/01/2011
201126021 59.05-08 Research and Experimental Expenditures 07/01/2011
201126021 9100.02-03 R and D Expenditures 07/01/2011
201126020 150.04-00 Qualified Scholarship Funding Bond 07/01/2011
201126019 168.00-00 Modified Accelerated Cost Recovery System 07/01/2011
201126019 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126018 9100.22-00 Other 07/01/2011
201126018 9114.03-06 Canada 07/01/2011
201126017 1362.01-03 Late Elections 07/01/2011
201126016 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126016 469.03-03 Definition of Activity 07/01/2011
201126015 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011

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