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
200807017 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/15/2008
200807016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/15/2008
200807016 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/15/2008
200807015 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 02/15/2008
200807015 701.00-00 Partners, Not Partnerships, Subject to Tax 02/15/2008
200807014 3231.01-00 Employers v. Not Employers 02/15/2008
200807013 146.00-00 Volume Cap 02/15/2008
200807013 146.07-00 Carryforward of Allocation 02/15/2008
200807013 9100.00-00 Extension of Time for Making Certain Elections 02/15/2008
200807013 9100.03-00 Section 146; Volume Cap 02/15/2008
200807012 9100.09-00 Section 442; Accounting Periods 02/15/2008
200807011 332.00-00 Complete Liquidation of Subsidiaries 02/15/2008
200807011 355.01-00 Spin-Off 02/15/2008
200807010 42.00-00 Low-Income Housing Credit 02/15/2008
200807009 382.12-16 Controlled Groups 02/15/2008
200807009 9100.22-00 Other 02/15/2008
200807008 382.12-16 Controlled Groups 02/15/2008
200807008 9100.22-00 Other 02/15/2008
200807007 1362.01-03 Late Elections 02/15/2008
200807006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/15/2008
200807005 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/15/2008
200807004 1361.01-04 More than One Class of Stock 02/15/2008
200807003 7701.03-08 Ordinary Trusts 02/15/2008
200807002 1362.04-00 Inadvertent Terminations 02/15/2008
200807001 115.00-00 Income of States, Municipalities, etc. 02/15/2008