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
200310013 9100.00-00 Extension of Time for Making Certain Elections 03/07/2003
200310012 118.01-02 Nonshareholder Contributions 03/07/2003
200310012 118.02-00 Contributions in Aid of Construction 03/07/2003
200310011 118.01-02 Nonshareholder Contributions 03/07/2003
200310011 118.02-00 Contributions in Aid of Construction 03/07/2003
200310010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2003
200310009 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2003
200310009 355.01-01 Split-Off 03/07/2003
200310008 877.01-00 Expatriation to Avoid Tax; Principal Purpose--the Avoidance of Tax 03/07/2003
200310007 61.00-00 Gross Income v. Not Gross Income 03/07/2003
200310007 117.00-00 Qualified Scholarships 03/07/2003
200310007 3401.00-00 Definitions 03/07/2003
200310006 1362.01-03 Late Elections 03/07/2003
200310005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/07/2003
200310004 9100.09-00 Section 442; Accounting Periods 03/07/2003
200310003 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 03/07/2003
200310003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 03/07/2003
200310002 877.01-00 Principal Purpose--the Avoidance of Tax 03/07/2003
200310001 1341.02-00 Amount Previously Included in Income v. Not Included 03/07/2003
200309031 513.04-00 Sales and Service to Public 02/28/2003
200309030 9100.00-00 Extension of Time for Making Certain Elections 02/28/2003
200309029 9100.00-00 Extension of Time for Making Certain Elections 02/28/2003
200309028 72.20-04 Substantially Equal Payments 02/28/2003
200309027 4941.04-00 Definition of Self-Dealing 02/28/2003
200309026 2642.00-00 Inclusion Ratio 02/28/2003