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
201516035 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516034 7701.00-00 Definitions 04/17/2015
201516033 7701.00-00 Definitions 04/17/2015
201516033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516032 7701.00-00 Definitions 04/17/2015
201516032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516031 115.00-00 Income of States, Municipalities, etc. 04/17/2015
201516030 117.06-00 Qualified Tuition Reduction 04/17/2015
201516030 117.06-05 Discrimination in Favor of Highly Compensated Employees 04/17/2015
201516029 1362.00-00 Election by Small Business Corporation 04/17/2015
201516029 1362.04-00 Inadvertent Terminations 04/17/2015
201516028 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/17/2015
201516028 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/17/2015
201516027 1362.01-03 Late Elections 04/17/2015
201516026 9100.10-00 Section 446 04/17/2015
201516026 9100.10-01 Accounting Methods 04/17/2015
201516025 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516024 7701.00-00 Definitions 04/17/2015
201516024 7701.03-00 Association v. Trust 04/17/2015
201516024 7701.03-06 Liquidating Trusts 04/17/2015
201516023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201516023 1001.02-07 Property Differing Materially 04/17/2015
201516023 1223.00-00 Holding Period of Capital Assets 04/17/2015
201516023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/17/2015
201516023 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/17/2015