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
201902010 1362.01-00 Eligible v. Ineligible 01/11/2019
201902009 1362.01-00 Eligible v. Ineligible 01/11/2019
201902008 1362.01-00 Eligible v. Ineligible 01/11/2019
201902007 1362.01-00 Eligible v. Ineligible 01/11/2019
201902006 1362.01-00 Eligible v. Ineligible 01/11/2019
201902005 1362.01-00 Eligible v. Ineligible 01/11/2019
201902004 1362.01-00 Eligible v. Ineligible 01/11/2019
201902003 1362.01-00 Eligible v. Ineligible 01/11/2019
201902002 1362.01-00 Eligible v. Ineligible 01/11/2019
201902001 1362.01-00 Eligible v. Ineligible 01/11/2019
201902000 6110.00-00 Index for Public Inspection of Written Determination 01/11/2019
201901008 4945.04-04 Grants to Individuals 02/01/2019
201901007 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901007 9100.22-00 Other 02/01/2019
201901006 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901006 9100.22-00 Other 02/01/2019
201901005 408.06-00 Distributions 02/01/2019
201901004 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201901004 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201901004 9100.04-00 Section 168; MACRS 02/01/2019
201901003 1041.01-00 Transfers Incident to Divorce 02/01/2019
201901003 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/01/2019
201901002 542.03-00 Consolidated Returns 02/01/2019
201901002 561.03-00 Personal Holding Companies 02/01/2019
201901002 561.07-00 Dividends-Paid Deduction 02/01/2019