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
201429026 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/18/2014
201429026 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/18/2014
201429026 905.00-00 Applicable Rules 07/18/2014
201429025 1366.00-00 Pass-Thru of Items to Shareholders 07/18/2014
201429024 856.00-00 Definition of Real Estate Investment Trust 07/18/2014
201429023 6511.01-00 Limitation of Amount 07/18/2014
201429022 61.00-00 Gross Income v. Not Gross Income 07/18/2014
201429022 61.40-00 Governmental Benefits and Subsidies 07/18/2014
201429021 1295.02-02 Retroactive Elections 07/18/2014
201429020 9100.22-00 Other 07/18/2014
201429020 992.02-00 Election 07/18/2014
201429019 45D.00-00 New Markets Credit 07/18/2014
201429018 45D.00-00 New Markets Credit 07/18/2014
201429017 856.00-00 Definition of Real Estate Investment Trust 07/18/2014
201429016 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/18/2014
201429016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/18/2014
201429015 911.11-03 Reelection 07/18/2014
201429014 7701.00-00 Definitions 07/18/2014
201429014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2014
201429013 7701.00-00 Definitions 07/18/2014
201429013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2014
201429012 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/18/2014
201429012 9100.00-00 Extension of Time for Making Certain Elections 07/18/2014
201429011 1295.02-02 Retroactive Elections 07/18/2014
201429010 1504.00-00 Definitions 07/18/2014