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
201314047 501.36-00 Business Activities 04/05/2013
201314045 501.32-00 Income Inures v. does Not Inure to Private Individual 04/05/2013
201314045 501.33-00 Private v. Public Interest Served 04/05/2013
201314045 501.36-01 Section 501(c)(3) Organizations 04/05/2013
201314044 509.02-02 Supporting Organizations 04/05/2013
201314043 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 04/05/2013
201314043 199.03-00 Domestic Production Gross Receipts (DPGR) 04/05/2013
201314042 475.01-00 Treatment of Securities Marked to Market 04/05/2013
201314041 1362.01-03 Late Elections 04/05/2013
201314040 1362.01-03 Late Elections 04/05/2013
201314039 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314039 7701.00-00 Definitions 04/05/2013
201314039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/05/2013
201314038 7704.03-00 Qualifying Income 04/05/2013
201314037 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/05/2013
201314036 1362.01-03 Late Elections 04/05/2013
201314035 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/05/2013
201314034 1362.01-03 Late Elections 04/05/2013
201314033 9100.04-00 Section 168; MACRS 04/05/2013
201314032 2632.00-00 Special Rules for Allocation of GST Exemption 04/05/2013
201314032 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314031 1361.01-04 More than One Class of Stock 04/05/2013
201314031 1362.01-03 Late Elections 04/05/2013
201314030 1362.00-00 Election by Small Business Corporation 04/05/2013

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