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
201032006 7701.00-00 Definitions 08/13/2010
201032006 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032005 7701.00-00 Definitions 08/13/2010
201032005 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032004 7701.00-00 Definitions 08/13/2010
201032004 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032003 704.01-04 Section 704(c) Considerations 08/13/2010
201032002 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/13/2010
201032002 2518.00-00 Disclaimers 08/13/2010
201032001 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/13/2010
201031043 415.01-00 Limitation for Defined Benefit Plans 08/06/2010
201031042 402.08-01 Rollover Lump Sums 08/06/2010
201031041 408.03-00 Rollover Contributions 08/06/2010
201031040 408.03-00 Rollover Contributions 08/06/2010
201031039 408.03-00 Rollover Contributions 08/06/2010
201031038 408.03-00 Rollover Contributions 08/06/2010
201031037 4942.03-07 Set-Asides 08/06/2010
201031036 4941.04-00 Definition of Self-Dealing 08/06/2010
201031036 4946.01-00 Disqualified Person 08/06/2010
201031035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/06/2010
201031035 501.03-04 Unincorporated Associations 08/06/2010

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