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
201342009 9100.11-00 Section 472; LIFO Election 10/18/2013
201342008 9100.22-00 Other 10/18/2013
201342008 1502.21-00 Consolidated Net Operating Loss Deduction 10/18/2013
201342007 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/18/2013
201342007 104.01-00 Health and Accident Insurance 10/18/2013
201342006 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/18/2013
201342006 9100.00-00 Extension of Time for Making Certain Elections 10/18/2013
201342005 9100.22-00 Other 10/18/2013
201342005 1502.21-00 Consolidated Net Operating Loss Deduction 10/18/2013
201342004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/18/2013
201342003 42.14-01 Correction of Administrative Errors and Omissions 10/18/2013
201342002 7701.00-00 Definitions 10/18/2013
201342002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/18/2013
201342001 2601.03-05 Additions to Irrevocable Trusts 10/18/2013
201342001 2501.01-00 Gift v. Not a Gift 10/18/2013
201342001 2035.01-00 Inclusion of Certain Property in Gross Estate 10/18/2013
201342001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/18/2013
201342001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/18/2013
201342001 2038.01-00 Power to Alter or Amend 10/18/2013
201342001 61.00-00 Gross Income v. Not Gross Income 10/18/2013
201342001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/18/2013
201342001 643.00-00 Definitions Applicable to Subparts A, B, C, and D 10/18/2013
201341041 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/11/2013
201341040 412.06-00 Minimum Funding Waiver 10/11/2013
201341039 402.03-00 Foreign Situs Trust 10/11/2013

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