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
201206013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2012
201206012 9100.00-00 Extension of Time for Making Certain Elections 02/10/2012
201206012 7701.00-00 Definitions 02/10/2012
201206011 1362.00-00 Election by Small Business Corporation 02/10/2012
201206010 338.01-02 Time in which Election must be made 02/10/2012
201206010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/10/2012
201206009 1362.01-00 Eligible v. Ineligible 02/10/2012
201206009 1362.01-02 Election After Termination 02/10/2012
201206009 1362.02-00 Termination of Election 02/10/2012
201206009 1362.02-02 Ceases to be Small Business Corporation 02/10/2012
201206009 1362.04-00 Inadvertent Terminations 02/10/2012
201206009 1362.00-00 Election by Small Business Corporation 02/10/2012
201206008 9100.00-00 Extension of Time for Making Certain Elections 02/10/2012
201206008 7701.00-00 Definitions 02/10/2012
201206007 9100.00-00 Extension of Time for Making Certain Elections 02/10/2012
201206007 7701.00-00 Definitions 02/10/2012
201206006 9100.22-00 Other 02/10/2012
201206006 1502.21-00 Consolidated Net Operating Loss Deduction 02/10/2012
201206005 71.00-00 Alimony--Separate Maintenance Payments 02/10/2012
201206005 215.00-00 Alimony, etc., Payments 02/10/2012
201206005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/10/2012
201206005 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/10/2012
201206005 2512.00-00 Valuation of Gifts 02/10/2012
201206005 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/10/2012
201206005 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 02/10/2012