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
201144028 6411.00-00 Tentative Carryback and Refund Adjustments 11/04/2011
201144028 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 11/04/2011
201144027 6166.00-00 Extension of Time to Pay Estate Tax 11/04/2011
201144026 2642.00-00 Inclusion Ratio 11/04/2011
201144026 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144025 4052.00-00 Definition and Special Rules 11/04/2011
201144025 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 11/04/2011
201144024 40A.00-00 Biodiesel and Renewable Diesel Used as a Fuel 11/04/2011
201144024 4081.01-00 Tax on Removal, Entry, or Sale 11/04/2011
201144024 4101.00-00 Registration and Bond for Petroleum Products 11/04/2011
201144024 6426.00-00 Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures 11/04/2011
201144024 6427.00-00 Fuels Not Used for Taxable Purposes 11/04/2011
201144023 1221.00-00 Capital Asset v. Not a Capital Asset 11/04/2011
201144022 856.00-00 Definition of Real Estate Investment Trust 11/04/2011
201144022 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144021 9100.22-00 Other 11/04/2011
201144021 1502.21-00 Consolidated Net Operating Loss Deduction 11/04/2011
201144020 9100.22-00 Other 11/04/2011
201144020 1502.21-00 Consolidated Net Operating Loss Deduction 11/04/2011
201144019 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144018 1362.04-00 Inadvertent Terminations 11/04/2011
201144018 1361.03-02 Qualified Subchapter S Trusts 11/04/2011
201144018 1361.03-03 Electing Small Business Trusts 11/04/2011
201144017 1502.75-00 Filing Requirements 11/04/2011
201144016 856.00-00 Definition of Real Estate Investment Trust 11/04/2011

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