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
201221018 6049.00-00 Returns Regarding Payments of Interest 05/25/2012
201221017 6231.03-00 Partnership Item 05/25/2012
201221016 6229.04-00 Suspension of Statutory Period 05/25/2012
201221015 7701.02-00 Partnerships v. Associations 05/25/2012
201221014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/25/2012
201221014 6201.00-00 Assessment Authority 05/25/2012
201221013 263.16-00 Election to Deduct or Capitalize Certain Expenditures 05/25/2012
201221012 469.03-03 Definition of Activity 05/25/2012
201221012 9100.00-00 Extension of Time for Making Certain Elections 05/25/2012
201221011 468A.04-00 Ruling Amount 05/25/2012
201221010 1362.04-00 Inadvertent Terminations 05/25/2012
201221009 1362.04-00 Inadvertent Terminations 05/25/2012
201221008 1362.04-00 Inadvertent Terminations 05/25/2012
201221007 1362.01-03 Late Elections 05/25/2012
201221006 1362.04-00 Inadvertent Terminations 05/25/2012
201221005 7701.00-00 Definitions 05/25/2012
201221004 61.00-00 Gross Income v. Not Gross Income 05/25/2012
201221004 1001.02-00 Amount Realized 05/25/2012
201221004 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 05/25/2012
201221003 9100.22-00 Other 05/25/2012
201221003 992.02-00 Election 05/25/2012
201221002 30C.00-00 Qualified Alternative Fuel Vehicle Refueling Property Credit 05/25/2012
201221002 61.00-00 Gross Income v. Not Gross Income 05/25/2012
201221002 118.00-00 Contributions to the Capital of a Corporation 05/25/2012
201221002 167.00-00 Depreciation 05/25/2012