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
201142003 361.02-02 Certain Transfers to Creditors 10/21/2011
201142003 368.04-00 Assets for Control of Transferee (Type "D") 10/21/2011
201142002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/21/2011
201142001 6321.03-00 Lien Priority v. No Lien Priority 10/21/2011
201142001 6321.03-20 Mortgages (See 6323.02-00) 10/21/2011
201141023 419.00-00 Treatment of Funded Welfare Benefit Plans 10/14/2011
201141022 408.03-00 Rollover Contributions 10/14/2011
201141021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/14/2011
201141021 501.03-30 Organizational and Operational Tests 10/14/2011
201141020 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 10/14/2011
201141019 6222.03-00 Effect of Failure to Notify 10/14/2011
201141018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 10/14/2011
201141017 7602.03-00 Defense to Compliance - Other 10/14/2011
201141016 1296.00-00 Passive Foreign Investment Company 10/14/2011
201141015 1296.00-00 Passive Foreign Investment Company 10/14/2011
201141014 1296.00-00 Passive Foreign Investment Company 10/14/2011
201141013 7704.03-00 Qualifying Income 10/14/2011
201141012 367.00-00 Foreign Corporations 10/14/2011
201141012 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 10/14/2011
201141011 367.00-00 Foreign Corporations 10/14/2011
201141011 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 10/14/2011
201141010 1502.75-00 Filing Requirements 10/14/2011
201141010 9100.20-00 Section 1502; Election to File Consolidated Return 10/14/2011
201141009 1502.32-00 Investment Adjustment 10/14/2011
201141009 9100.22-00 Other 10/14/2011

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