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
201516048 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516047 301.00-00 Distributions of Property 04/17/2015
201516047 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/17/2015
201516047 305.01-00 Stock Dividends 04/17/2015
201516047 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 04/17/2015
201516047 562.03-00 Preferential Dividends 04/17/2015
201516046 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2015
201516045 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2015
201516044 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2015
201516043 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2015
201516042 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2015
201516041 168.00-00 Modified Accelerated Cost Recovery System 04/17/2015
201516041 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516040 7701.00-00 Definitions 04/17/2015
201516040 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516039 45.00-00 Electricity Produced from Certain Renewable Sources 04/17/2015
201516038 45.00-00 Electricity Produced from Certain Renewable Sources 04/17/2015
201516037 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516036 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015
201516036 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/17/2015
201516036 2602.00-00 Amount of Tax 04/17/2015
201516036 2654.03-00 Separate Shares 04/17/2015
201516035 108.00-00 Income From Discharge of Indebtedness 04/17/2015