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
200423028 3402.00-00 Income Tax Collected at Source 06/04/2004
200423027 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/04/2004
200423026 6103.11-00 Disclosure for Tax Administration Purpose 06/04/2004
200423025 351.08-00 Year of Transfer 06/04/2004
200423024 351.08-00 Year of Transfer 06/04/2004
200423023 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423023 7701.00-00 Definitions 06/04/2004
200423022 1362.01-03 Late Elections 06/04/2004
200423021 1362.04-00 Inadvertent Terminations 06/04/2004
200423020 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/04/2004
200423019 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423019 7701.00-00 Definitions 06/04/2004
200423018 1042.02-03 Written Statement 06/04/2004
200423017 1362.04-00 Inadvertent Terminations 06/04/2004
200423016 455.00-00 Prepaid Subscription Income 06/04/2004
200423015 475.08-00 Securities Traders 06/04/2004
200423014 446.01-00 Clearly v. Not Clearly Reflecting Income 06/04/2004
200423014 446.03-01 Cash 06/04/2004
200423014 446.03-02 Accrual 06/04/2004
200423014 446.04-02 Required by Commissioner 06/04/2004
200423014 446.12-00 Method of Accounting; Change of Method; Cash to Accrual (Overall) 06/04/2004
200423014 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 06/04/2004
200423014 471.01-00 Need for Inventories 06/04/2004
200423014 481.00-00 Adjustments Required by Changes in Method of Accounting 06/04/2004
200423013 1362.01-03 Late Elections 06/04/2004

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