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
200626041 1503.04-04 Dual Resident Corporation 06/30/2006
200626040 1362.01-03 Late Elections 06/30/2006
200626039 1362.01-03 Late Elections 06/30/2006
200626038 168.00-00 Modified Accelerated Cost Recovery System 06/30/2006
200626037 368.06-00 Change in Identity, etc. (Type "F") 06/30/2006
200626036 3101.00-00 Rate and Measure of Employee Tax 06/30/2006
200626036 3111.00-00 Liability and Payment of Employer Tax 06/30/2006
200626036 3402.00-00 Income Tax Collected at Source 06/30/2006
200626036 6051.00-00 Receipts for Employees 06/30/2006
200626036 61.30-00 Assignments 06/30/2006
200626035 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626035 9100.10-01 Accounting Methods 06/30/2006
200626034 72.21-00 Annuity Contracts Not Held By Natural Persons 06/30/2006
200626033 9100.22-00 Other 06/30/2006
200626033 1503.04-04 Dual Resident Corporation 06/30/2006
200626032 1362.01-03 Late Elections 06/30/2006
200626031 1362.01-03 Late Elections 06/30/2006
200626030 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626030 7701.01-00 Associations v. Corporations 06/30/2006
200626029 1362.01-03 Late Elections 06/30/2006
200626028 9100.22-00 Other 06/30/2006
200626028 1503.04-04 Dual Resident Corporation 06/30/2006
200626027 115.00-00 Income of States, Municipalities, etc. 06/30/2006
200626027 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/30/2006
200626027 7701.00-00 Definitions 06/30/2006