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
201523024 408.03-00 Rollover Contributions 06/05/2015
201523023 408.03-00 Rollover Contributions 06/05/2015
201523022 501.03-20 Religious Organizations 06/05/2015
201523022 501.33-00 Private v. Public Interest Served 06/05/2015
201523021 501.33-00 Private v. Public Interest Served 06/05/2015
201523021 501.35-00 "Exclusively" Test 06/05/2015
201523020 402.08-05 By a Surviving Spouse 06/05/2015
201523018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/05/2015
201523018 7704.03-00 Qualifying Income 06/05/2015
201523017 301.00-00 Distributions of Property 06/05/2015
201523017 671.02-00 Persons Treated as Grantors 06/05/2015
201523017 7701.03-00 Association v. Trust 06/05/2015
201523016 1362.04-00 Inadvertent Terminations 06/05/2015
201523015 856.00-00 Definition of Real Estate Investment Trust 06/05/2015
201523015 9100.00-00 Extension of Time for Making Certain Elections 06/05/2015
201523014 48.00-00 Energy Credit; Reforestation Credit 06/05/2015
201523013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/05/2015
201523013 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 06/05/2015
201523013 9100.00-00 Extension of Time for Making Certain Elections 06/05/2015
201523012 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/05/2015
201523012 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 06/05/2015
201523012 9100.00-00 Extension of Time for Making Certain Elections 06/05/2015
201523011 1502.21-00 Consolidated Net Operating Loss Deduction 06/05/2015
201523011 9100.22-00 Other 06/05/2015
201523010 1362.01-03 Late Elections 06/05/2015