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
201329003 761.01-00 Partnership 07/19/2013
201329003 761.01-01 Organizations Treated as a Partnership 07/19/2013
201329002 45.00-00 Electricity Produced from Certain Renewable Sources 07/19/2013
201329001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329001 9100.22-00 Other 07/19/2013
201329001 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329001 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201328036 408.03-00 Rollover Contributions 07/12/2013
201328035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/12/2013
201328035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/12/2013
201328035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/12/2013
201328034 4943.04-00 Other Definitions and Rules 07/12/2013
201328034 4943.04-00 Other Definitions and Rules 07/12/2013
201328033 6223.00-00 Notice to Partners of Proceedings 07/12/2013
201328032 6532.02-04 Extension of Time 07/12/2013
201328031 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 07/12/2013
201328031 165.00-00 Deductions For Losses 07/12/2013
201328031 166.00-00 Bad Debts 07/12/2013
201328031 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/12/2013
201328030 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 07/12/2013
201328029 1362.00-00 Election by Small Business Corporation 07/12/2013
201328028 9100.22-00 Other 07/12/2013
201328028 1502.21-00 Consolidated Net Operating Loss Deduction 07/12/2013
201328028 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/12/2013
201328027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/12/2013

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