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
200928035 4958.00-00 Excess Benefit Transaction 07/10/2009
200928034 6231.03-00 Partnership Item 07/10/2009
200928033 6224.01-01 Settlement Agreement 07/10/2009
200928032 6222.01-00 Notification 07/10/2009
200928031 6222.03-00 Effect of Failure to Notify 07/10/2009
200928030 6331.00-00 Levy and Distraint 07/10/2009
200928029 642.03-00 Charitable Deduction 07/10/2009
200928028 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/10/2009
200928028 9100.22-00 Other 07/10/2009
200928028 337.16-02 Allowable Worthless Stock Loss 07/10/2009
200928028 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/10/2009
200928027 992.02-00 Election 07/10/2009
200928027 9100.22-00 Other 07/10/2009
200928026 9100.00-00 Extension of Time for Making Certain Elections 07/10/2009
200928026 1361.05-00 Qualified Subchapter S Subsidiary 07/10/2009
200928025 1362.04-00 Inadvertent Terminations 07/10/2009
200928024 1362.00-00 Election by Small Business Corporation 07/10/2009
200928024 1362.02-00 Termination of Election 07/10/2009
200928024 1362.02-03 Passive Investment Income 07/10/2009
200928023 118.01-02 Nonshareholder Contributions 07/10/2009
200928023 118.01-03 Section 362 Basis Rule 07/10/2009
200928023 362.02-00 Capital Contributions by Nonshareholders 07/10/2009
200928023 362.02-01 Other Than Money 07/10/2009
200928022 7701.00-00 Definitions 07/10/2009
200928022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009