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
201117018 7701.00-00 Definitions 04/29/2011
201117018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2011
201117017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/29/2011
201117017 1502.75-10 When Group Remains in Existence 04/29/2011
201117016 1362.00-00 Election by Small Business Corporation 04/29/2011
201117016 1362.04-00 Inadvertent Terminations 04/29/2011
201117015 1362.04-00 Inadvertent Terminations 04/29/2011
201117014 6041.00-00 (blank) 04/29/2011
201117014 61.00-00 (blank) 04/29/2011
201117013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/29/2011
201117013 72.01-00 Exclusion Ratio 04/29/2011
201117013 72.02-00 Investment in Contract 04/29/2011
201117013 72.07-05 Investment In Contract 04/29/2011
201117013 1.11-00 Maximum Capital Gains Rate 04/29/2011
201117013 1092.02-01 Defined 04/29/2011
201117013 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 04/29/2011
201117012 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/29/2011
201117012 72.01-00 Exclusion Ratio 04/29/2011
201117012 72.02-00 Investment in Contract 04/29/2011
201117012 72.07-05 Investment In Contract 04/29/2011
201117011 469.03-01 Generally 04/29/2011
201117011 9100.00-00 Extension of Time for Making Certain Elections 04/29/2011
201117010 1362.01-03 Late Elections 04/29/2011
201117009 355.01-02 Split-Up 04/29/2011
201117008 1362.04-00 Inadvertent Terminations 04/29/2011

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