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
201515029 882.03-00 Return Required 04/10/2015
201515028 6103.02-00 Definitions 04/10/2015
201515028 6103.02-02 Return Information 04/10/2015
201515028 9999.92-01 Freedom of Information Act 04/10/2015
201515027 6103.03-00 Disclosure to Taxpayer's Designee 04/10/2015
201515026 6404.01-01 Excessive 04/10/2015
201515025 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015
201515025 6511.01-00 Limitation of Amount 04/10/2015
201515024 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015
201515024 6511.01-00 Limitation of Amount 04/10/2015
201515023 6103.05-11 Disclosure of Return to Attorney-in-Fact 04/10/2015
201515022 7701.00-00 Definitions 04/10/2015
201515022 9100.00-00 Extension of Time for Making Certain Elections 04/10/2015
201515021 1362.01-03 Late Elections 04/10/2015
201515021 9100.00-00 Extension of Time for Making Certain Elections 04/10/2015
201515020 9300.00-00 Tax Shelters - Listed Transactions and Other Abusive Transactions 04/10/2015
201515019 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015
201515019 6511.03-00 Special Rules 04/10/2015
201515019 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 04/10/2015
201515018 166.00-00 Bad Debts 04/10/2015
201515018 6511.03-01 Bad Debts and Worthless Securities 04/10/2015
201515017 832.00-00 Insurance Company Taxable Income 04/10/2015
201515017 832.06-01 Salvage and Reinsurance Recoverable 04/10/2015
201515016 115.00-00 Income of States, Municipalities, etc. 04/10/2015
201515016 115.03-00 Essential Governmental Function 04/10/2015