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
201135033 4945.04-04 Grants to Individuals 09/02/2011
201135032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2011
201135032 501.03-30 Organizational and Operational Tests 09/02/2011
201135032 501.33-00 Private v. Public Interest Served 09/02/2011
201135031 1362.01-03 Late Elections 09/02/2011
201135031 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135030 446.33-00 Hedging transactions 09/02/2011
201135029 460.05-00 Definition of Long-Term Contract (See Also 451) 09/02/2011
201135029 446.03-01 Cash 09/02/2011
201135028 7701.00-00 Definitions 09/02/2011
201135028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201135027 7701.00-00 Definitions 09/02/2011
201135027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201135026 7701.00-00 Definitions 09/02/2011
201135026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011
201135025 355.01-01 Split-Off 09/02/2011
201135025 368.04-00 Assets for Control of Transferee (Type "D") 09/02/2011
201135024 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135024 2631.00-00 GST Exemption 09/02/2011
201135024 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2011
201135023 1362.01-03 Late Elections 09/02/2011
201135022 132.04-00 De Minimis Fringe 09/02/2011
201135021 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/02/2011
201135021 754.02-00 Timeliness of Election 09/02/2011
201135021 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011

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