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
200345016 118.02-00 Contributions in Aid of Construction 11/07/2003
200310012 118.02-00 Contributions in Aid of Construction 03/07/2003
200316019 118.02-00 Contributions in Aid of Construction 04/18/2003
200419004 118.02-00 Contributions in Aid of Construction 05/07/2004
200350015 118.02-00 Contributions in Aid of Construction 12/12/2003
200236024 118.02-00 Contributions in Aid of Construction 09/06/2002
200942050 118.01-05 State and Local Tax Incentives 10/16/2009
201619007 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 05/06/2016
201451007 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 12/19/2014
201803008 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 01/19/2018
201144006 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 11/04/2011
201503001 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 01/16/2015
201726004 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 06/30/2017
200317005 118.01-03 Section 362 Basis Rule 04/25/2003
200928023 118.01-03 Section 362 Basis Rule 07/10/2009
200516011 118.01-03 Section 362 Basis Rule 04/22/2005
201813016 118.01-02 Nonshareholder Contributions 03/30/2018
200348023 118.01-02 Nonshareholder Contributions 11/28/2003
200323014 118.01-02 Nonshareholder Contributions 06/06/2003
200403085 118.01-02 Nonshareholder Contributions 01/16/2004
200403058 118.01-02 Nonshareholder Contributions 01/16/2004
201122005 118.01-02 Nonshareholder Contributions 06/03/2011
201003005 118.01-02 Nonshareholder Contributions 01/22/2010
200133037 118.01-02 Nonshareholder Contributions 08/17/2001
200301010 118.01-02 Nonshareholder Contributions 01/03/2003