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
201120017 851.02-00 Gross Income Requirement 05/20/2011
201120016 9100.09-00 Section 442; Accounting Periods 05/20/2011
201120015 355.01-00 Spin-Off 05/20/2011
201120015 1502.33-00 Earnings and Profits 05/20/2011
201120015 1502.75-10 When Group Remains in Existence 05/20/2011
201120015 1502.75-11 Common Parent No Longer in Existence 05/20/2011
201120014 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 05/20/2011
201120014 1502.75-00 Filing Requirements 05/20/2011
201120013 1001.01-00 Allocation of Sales Price 05/20/2011
201120012 1001.01-00 Allocation of Sales Price 05/20/2011
201120011 72.17-01 Exception 05/20/2011
201120011 72.20-04 Substantially Equal Payments 05/20/2011
201120010 47.00-00 Rehabilitation Credit 05/20/2011
201120009 1295.02-02 Retroactive Elections 05/20/2011
201120008 1382.00-00 Taxable Income of Cooperatives 05/20/2011
201120008 199.06-00 Agricultural and Horticultural Cooperatives 05/20/2011
201120007 7701.00-00 Definitions 05/20/2011
201120006 115.00-00 Income of States, Municipalities, etc. 05/20/2011
201120005 115.00-00 Income of States, Municipalities, etc. 05/20/2011
201120004 115.00-00 Income of States, Municipalities, etc. 05/20/2011
201120003 385.03-00 New Financial Products 05/20/2011
201120002 6103.01-00 General Rule 05/20/2011
201120001 7609.04-00 Suspension of Statute of Limitations 05/20/2011
201119040 408.03-00 Rollover Contributions 05/13/2011
201119039 7474.00-00 Fee for Transcript of Record 05/13/2011

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