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
201152002 6031.00-00 Return of Partnership Income 12/30/2011
201152002 6031.04-00 Information Required to be Provided to Partners 12/30/2011
201152001 1362.01-03 Late Elections 12/30/2011
201151028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2011
201151027 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/23/2011
201151027 501.04-07 Homeowners Association 12/23/2011
201151026 501.32-00 Income Inures v. does Not Inure to Private Individual 12/23/2011
201151026 501.33-00 Private v. Public Interest Served 12/23/2011
201151026 501.36-00 Business Activities 12/23/2011
201151026 501.03-05 Corporations 12/23/2011
201151025 170.12-09 Substantiation 12/23/2011
201151024 6332.02-00 Held in Foreign Branch Bank 12/23/2011
201151023 6341.00-00 Expense of Levy and Sale 12/23/2011
201151022 451.13-00 Prepaid and Advance Income 12/23/2011
201151021 172.02-00 Computing Net Operating Loss 12/23/2011
201151020 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 12/23/2011
201151020 132.04-02 Certain Eating Facilities 12/23/2011
201151019 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/23/2011
201151018 9100.09-00 Section 442; Accounting Periods 12/23/2011
201151017 355.01-00 Spin-Off 12/23/2011
201151016 9100.00-00 Extension of Time for Making Certain Elections 12/23/2011
201151015 1362.01-03 Late Elections 12/23/2011
201151014 754.02-00 Timeliness of Election 12/23/2011
201151014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/23/2011
201151013 856.04-00 Rents From Real Property 12/23/2011

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