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
200617024 332.01-00 Nonrecognition of Gain or Loss 04/28/2006
200617024 332.03-00 More Than One Year 04/28/2006
200617024 332.07-00 Debts of Parent to Subsidiary 04/28/2006
200617023 9100.22-00 Other 04/28/2006
200617023 1503.04-04 Dual Resident Corporation 04/28/2006
200617022 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617021 1362.01-03 Late Elections 04/28/2006
200617020 691.00-00 Recipients of Income in Respect of Decedents 04/28/2006
200617019 162.36-01 General Rules 04/28/2006
200617018 162.36-06 Disclosure to Shareholders 04/28/2006
200617017 7701.00-00 Definitions 04/28/2006
200617017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2006
200617016 9100.22-00 Other 04/28/2006
200617016 1503.04-04 Dual Resident Corporation 04/28/2006
200617015 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 04/28/2006
200617015 663.04-00 65-Day Rule 04/28/2006
200617014 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617013 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617012 1361.03-02 Qualified Subchapter S Trusts 04/28/2006
200617012 1362.04-00 Inadvertent Terminations 04/28/2006
200617011 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617011 7701.00-00 Definitions 04/28/2006
200617010 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200617009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200617008 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 04/28/2006

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