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
201232033 368.04-00 Assets for Control of Transferee (Type "D") 08/10/2012
201232033 368.01-00 Statutory Merger or Consolidation (Type "A") 08/10/2012
201232033 351.00-00 Transfer to Corporation Controlled by Transferor 08/10/2012
201232032 856.00-00 Definition of Real Estate Investment Trust 08/10/2012
201232031 7701.00-00 Definitions 08/10/2012
201232031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/10/2012
201232030 351.00-00 Transfer to Corporation Controlled by Transferor 08/10/2012
201232030 832.00-00 Insurance Company Taxable Income 08/10/2012
201232029 1362.04-00 Inadvertent Terminations 08/10/2012
201232028 2632.00-00 Special Rules for Allocation of GST Exemption 08/10/2012
201232028 9100.00-00 Extension of Time for Making Certain Elections 08/10/2012
201232027 1362.04-00 Inadvertent Terminations 08/10/2012
201232027 1361.03-02 Qualified Subchapter S Trusts 08/10/2012
201232026 1362.04-00 Inadvertent Terminations 08/10/2012
201232025 9100.22-00 Other 08/10/2012
201232025 9114.03-06 Canada 08/10/2012
201232024 61.30-03 Anticipatory Assignment of Income 08/10/2012
201232023 1362.02-00 Termination of Election 08/10/2012
201232023 1362.02-03 Passive Investment Income 08/10/2012
201232022 4976.01-00 Disqualified Benefits 08/10/2012
201232021 453.08-00 Revocation of Elections 08/10/2012
201232020 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/10/2012
201232020 7704.03-00 Qualifying Income 08/10/2012
201232019 2652.01-02 Special Election for QTIP 08/10/2012
201232019 9100.00-00 Extension of Time for Making Certain Elections 08/10/2012