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
201640018 301.01-07 Form v. Substance 09/30/2016
201640018 854.00-00 Limitations Applicable to Dividends Received From Regulated Investment Company 09/30/2016
201640017 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2016
201640017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/30/2016
201640017 847.00-00 Special Estimated Tax Payments 09/30/2016
201640016 6663.00-00 Fraud Penalty 09/30/2016
201640016 6664.01-00 Definition of Underpayment 09/30/2016
201640016 6676.00-00 Erroneous claim for refund or credit 09/30/2016
201640015 106.01-00 Contributions by Employees 09/30/2016
201640014 1402.01-03 Limited Partners 09/30/2016
201640013 2632.00-00 Special Rules for Allocation of GST Exemption 09/30/2016
201640013 2642.00-00 Inclusion Ratio 09/30/2016
201640012 9413.03-02 Interest Expense Allocation/Apportionment 09/30/2016
201640011 754.02-00 Timeliness of Election 09/30/2016
201640011 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640010 38.00-00 General Business Credit 09/30/2016
201640010 50.00-00 Special Rules for Computing Investment Credit 09/30/2016
201640009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/30/2016
201640009 9100.22-00 Other 09/30/2016
201640008 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 09/30/2016
201640007 857.02-03 Income from Prohibited Transactions 09/30/2016
201640006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/30/2016
201640006 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640005 167.22-01 Normalization Rules 09/30/2016
201640004 2010.00-00 Unified Credit Against Estate Tax 09/30/2016