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
201215006 6404.00-00 Abatements 04/13/2012
201215005 355.01-00 Spin-Off 04/13/2012
201215005 368.04-00 Assets for Control of Transferee (Type "D") 04/13/2012
201215004 1362.00-00 Election by Small Business Corporation 04/13/2012
201215003 7701.00-00 Definitions 04/13/2012
201215003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2012
201215002 7701.00-00 Definitions 04/13/2012
201215002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2012
201215001 1362.01-03 Late Elections 04/13/2012
201215001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2012
201214035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/06/2012
201214035 501.04-03 Political Activities Organizations 04/06/2012
201214034 501.03-33 Lessening the Burdens of Government 04/06/2012
201214033 4945.04-04 Grants to Individuals 04/06/2012
201214032 4945.04-04 Grants to Individuals 04/06/2012
201214031 6324.01-00 Estate Tax Liens 04/06/2012
201214030 6331.18-00 Levy Procedure 04/06/2012
201214029 6110.04-04 Chief Counsel Advice 04/06/2012
201214028 6325.03-00 Certificate of Discharge 04/06/2012
201214028 6402.01-00 Credit of Overpayment Against Any Tax Liability 04/06/2012
201214027 6061.00-00 Signing of Returns and Other Documents 04/06/2012
201214026 3121.04-01 Common Law Tests 04/06/2012
201214025 6103.02-03 Taxpayer Return Information 04/06/2012
201214024 6103.03-00 Disclosure to Taxpayer's Designee 04/06/2012
201214023 3121.00-00 Definitions 04/06/2012