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
201138041 6401.01-00 Assessment or Collection After Limitation Period 09/23/2011
201138040 6231.05-00 Affected Item 09/23/2011
201138039 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 09/23/2011
201138038 9999.00-00 Miscellaneous Issues 09/23/2011
201138037 6323.01-00 Filing Notice of Lien 09/23/2011
201138036 6231.07-00 Tax Matters Partner 09/23/2011
201138035 6231.05-00 Affected Item 09/23/2011
201138034 6664.01-00 Definition of Underpayment 09/23/2011
201138033 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/23/2011
201138032 9999.00-00 Miscellaneous Issues 09/23/2011
201138031 168.00-00 Modified Accelerated Cost Recovery System 09/23/2011
201138031 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138030 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138029 1382.00-00 Taxable Income of Cooperatives 09/23/2011
201138029 199.06-00 Agricultural and Horticultural Cooperatives 09/23/2011
201138028 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138028 2642.00-00 Inclusion Ratio 09/23/2011
201138027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/23/2011
201138027 2601.00-00 Tax On Generation Skipping Transfers 09/23/2011
201138026 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138025 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138024 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138023 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138022 162.04-08 Expenses of Acquiring or Selling Property, Business, etc. 09/23/2011
201138022 162.05-04 Dissolution, Liquidation, etc., Payments 09/23/2011

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