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
200230033 6212.02-04 Last Known Address 07/26/2002
200230033 6012.01-00 Individuals 07/26/2002
200230032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2002
200230031 338.01-02 Time in which Election must be made 07/26/2002
200230031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/26/2002
200230030 1366.00-00 Pass-Thru of Items to Shareholders 07/26/2002
200230030 1377.02-00 Post-termination Transition Period 07/26/2002
200230029 61.00-00 Gross Income v. Not Gross Income 07/26/2002
200230029 170.01-00 Time of Making Contribution 07/26/2002
200230028 1362.01-03 Late Elections 07/26/2002
200230027 9100.22-00 Other 07/26/2002
200230027 1503.04-04 Dual Resident Corporation 07/26/2002
200230026 332.00-00 Complete Liquidation of Subsidiaries 07/26/2002
200230025 9100.09-00 Section 442; Accounting Periods 07/26/2002
200230024 2652.01-02 Special Election for QTIP 07/26/2002
200230024 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2002
200230022 2055.12-07 Guaranteed Annuity Lead Interest 07/26/2002
200230022 2055.12-10 Reformations of Nonqualifying Interests 07/26/2002
200230022 2518.02-00 Disclaimer of Less than an Entire Interest 07/26/2002
200230021 877.01-00 Principal Purpose--the Avoidance of Tax 07/26/2002
200230020 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230019 2601.04-05 Cases of Mental Incompetency 07/26/2002
200230018 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/26/2002
200230018 691.00-00 Recipients of Income in Respect of Decedents 07/26/2002

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