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
201637008 108.01-00 Exclusion From Gross Income 09/09/2016
201637008 108.02-01 Election to Reduce Basis of Depreciable Property First 09/09/2016
201637008 9100.00-00 Extension of Time for Making Certain Elections 09/09/2016
201637007 7704.03-00 Qualifying Income 09/09/2016
201637006 104.02-00 Workmen's Compensation 09/09/2016
201637005 953.00-00 Insurance Income 09/09/2016
201637005 954.02-00 Foreign Personal Holding Company Income 09/09/2016
201637004 7701.00-00 Definitions 09/09/2016
201637004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2016
201637003 1502.21-00 Consolidated Net Operating Loss Deduction 09/09/2016
201637003 9100.22-00 Other 09/09/2016
201637002 1502.21-00 Consolidated Net Operating Loss Deduction 09/09/2016
201637002 9100.22-00 Other 09/09/2016
201637001 6201.02-00 Authority of Officers of Internal Revenue Service 09/09/2016
201637000 6110.00-00 Index for Public Inspection of Written Determination 09/09/2016
201636050 408.03-00 Rollover Contributions 09/02/2016
201636049 408.03-00 Rollover Contributions 09/02/2016
201636048 4945.04-04 Grants to Individuals 09/02/2016
201636047 4945.04-04 Grants to Individuals 09/02/2016
201636046 501.32-00 Income Inures v. does Not Inure to Private Individual 09/02/2016
201636046 501.32-01 Distribution of Assets to Private Individuals 09/02/2016
201636046 501.33-00 Private v. Public Interest Served 09/02/2016
201636045 501.07-00 Social Clubs 09/02/2016
201636044 501.04-07 Homeowners Association 09/02/2016
201636043 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/02/2016