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
200542036 4942.03-07 Set-Asides 10/21/2005
200542035 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 10/21/2005
200542034 6695.01-00 Failure to Furnish Copy to Taxpayer 10/21/2005
200542034 7701.18-00 Income Tax Return Prepayer 10/21/2005
200542033 1362.02-03 Passive Investment Income 10/21/2005
200542032 141.00-00 Private Activity Bond; Qualified Bond 10/21/2005
200542032 141.01-00 Private Business Tests 10/21/2005
200542031 1362.04-00 Inadvertent Terminations 10/21/2005
200542030 2642.00-00 Inclusion Ratio 10/21/2005
200542030 9100.00-00 Extension of Time for Making Certain Elections 10/21/2005
200542029 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542029 9100.22-00 Other 10/21/2005
200542028 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542028 9100.22-00 Other 10/21/2005
200542027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542027 9100.22-00 Other 10/21/2005
200542026 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542026 9100.22-00 Other 10/21/2005
200542025 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542025 9100.22-00 Other 10/21/2005
200542024 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542024 9100.22-00 Other 10/21/2005
200542023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542023 9100.22-00 Other 10/21/2005
200542022 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005