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
201313020 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 03/29/2013
201313020 199.03-01 Definition of Manufactured, Produced, Grown or Extracted 03/29/2013
201313019 1502.75-00 Filing Requirements 03/29/2013
201313018 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 03/29/2013
201313018 104.01-00 Health and Accident Insurance 03/29/2013
201313017 856.00-00 Definition of Real Estate Investment Trust 03/29/2013
201313017 9100.00-00 Extension of Time for Making Certain Elections 03/29/2013
201313016 355.01-01 Split-Off 03/29/2013
201313016 368.04-00 Assets for Control of Transferee (Type "D") 03/29/2013
201313015 7704.03-00 Qualifying Income 03/29/2013
201313014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/29/2013
201313014 7704.03-00 Qualifying Income 03/29/2013
201313013 163.00-00 Interest 03/29/2013
201313012 168.36-00 Additional First Year Depreciation 03/29/2013
201313011 7701.00-00 Definitions 03/29/2013
201313011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313010 7701.00-00 Definitions 03/29/2013
201313010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313009 7701.00-00 Definitions 03/29/2013
201313009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313008 7701.00-00 Definitions 03/29/2013
201313008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313007 7701.00-00 Definitions 03/29/2013
201313007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313006 7701.00-00 Definitions 03/29/2013

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