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
201117035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2011
201117034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2011
201117033 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 04/29/2011
201117032 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/29/2011
201117031 6343.00-00 Authority to Release Levy 04/29/2011
201117030 6331.17-00 Interest of Taxpayer 04/29/2011
201117029 6103.02-08 Disclosure 04/29/2011
201117028 193.00-00 Tertiary Injectants (See Also 4993.02-00|et seq.) 04/29/2011
201117028 7805.03-00 Reversals of Regulations or Rulings With Retroactive Effect 04/29/2011
201117027 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/29/2011
201117026 117.06-09 Determination of Amount Representing Payment For Services 04/29/2011
201117026 3121.01-00 Wages 04/29/2011
201117025 528.00-00 Certain Homeowners Associations 04/29/2011
201117025 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/29/2011
201117024 528.00-00 Certain Homeowners Associations 04/29/2011
201117024 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/29/2011
201117023 9100.22-00 Other 04/29/2011
201117023 172.01-00 Carryback and Carryover 04/29/2011
201117023 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/29/2011
201117022 9100.22-00 Other 04/29/2011
201117022 1502.21-00 Consolidated Net Operating Loss Deduction 04/29/2011
201117021 1441.02-00 Income Subject to Withholding v. Not Subject to Withholding 04/29/2011
201117020 1362.00-00 Election by Small Business Corporation 04/29/2011
201117020 1362.01-02 Election After Termination 04/29/2011
201117019 9100.22-00 Other 04/29/2011

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