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
201301017 408.03-00 Rollover Contributions 01/04/2013
201301016 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/04/2013
201301015 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/04/2013
201301015 4941.04-00 Definition of Self-Dealing 01/04/2013
201301015 4946.01-00 Disqualified Person 01/04/2013
201301014 501.45-00 Requirements for Tax-Exemption as a Credit Counseling Organization � 501(q) 01/04/2013
201301013 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/04/2013
201301012 1362.01-03 Late Elections 01/04/2013
201301011 1362.01-00 Eligible v. Ineligible 01/04/2013
201301011 1362.00-00 Election by Small Business Corporation 01/04/2013
201301011 1362.04-00 Inadvertent Terminations 01/04/2013
201301010 7704.03-00 Qualifying Income 01/04/2013
201301009 9100.22-00 Other 01/04/2013
201301009 1502.21-00 Consolidated Net Operating Loss Deduction 01/04/2013
201301008 1362.00-00 Election by Small Business Corporation 01/04/2013
201301008 1362.01-00 Eligible v. Ineligible 01/04/2013
201301008 1362.01-03 Late Elections 01/04/2013
201301007 856.04-00 Rents From Real Property 01/04/2013
201301006 7701.00-00 Definitions 01/04/2013
201301006 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013
201301006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/04/2013
201301005 7701.00-00 Definitions 01/04/2013
201301005 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013
201301005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/04/2013
201301004 1361.00-00 Definitions 01/04/2013