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
201322017 1295.02-02 Retroactive Elections 05/31/2013
201322016 1361.00-00 Definitions 05/31/2013
201322016 1361.03-02 Qualified Subchapter S Trusts 05/31/2013
201322016 1362.00-00 Election by Small Business Corporation 05/31/2013
201322016 1362.04-00 Inadvertent Terminations 05/31/2013
201322015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
201322014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
201322013 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
201322012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
201322011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
201322010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
201322009 1297.00-00 Special Rules 05/31/2013
201322008 368.06-00 Change in Identity, etc. (Type "F") 05/31/2013
201322008 832.15-00 Interinsurers or Reciprocal Underwriters 05/31/2013
201322007 83.02-04 Revocability of Election 05/31/2013
201322006 1362.00-00 Election by Small Business Corporation 05/31/2013
201322006 1362.04-00 Inadvertent Terminations 05/31/2013
201322005 45.00-00 Electricity Produced from Certain Renewable Sources 05/31/2013
201322004 45.00-00 Electricity Produced from Certain Renewable Sources 05/31/2013
201322003 45.00-00 Electricity Produced from Certain Renewable Sources 05/31/2013
201322002 1502.13-01 Stock of Members 05/31/2013
201322002 9100.22-00 Other 05/31/2013
201322001 1502.13-00 Intercompany Transactions 05/31/2013
201321041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2013
201321040 501.09-03 Inurement 05/24/2013

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