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
200252055 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2002
200252054 1362.04-00 Inadvertent Terminations 12/27/2002
200252053 1362.04-00 Inadvertent Terminations 12/27/2002
200252052 1362.04-00 Inadvertent Terminations 12/27/2002
200252051 1362.04-00 Inadvertent Terminations 12/27/2002
200252050 1362.04-00 Inadvertent Terminations 12/27/2002
200252049 1362.04-00 Inadvertent Terminations 12/27/2002
200252048 1362.04-00 Inadvertent Terminations 12/27/2002
200252047 1362.04-00 Inadvertent Terminations 12/27/2002
200252046 1362.04-00 Inadvertent Terminations 12/27/2002
200252045 1362.04-00 Inadvertent Terminations 12/27/2002
200252044 1362.04-00 Inadvertent Terminations 12/27/2002
200252043 1362.04-00 Inadvertent Terminations 12/27/2002
200252042 1362.04-00 Inadvertent Terminations 12/27/2002
200252041 1362.04-00 Inadvertent Terminations 12/27/2002
200252040 1362.04-00 Inadvertent Terminations 12/27/2002
200252039 1362.04-00 Inadvertent Terminations 12/27/2002
200252038 1362.04-00 Inadvertent Terminations 12/27/2002
200252037 1362.02-03 Passive Investment Income 12/27/2002
200252036 1362.02-03 Passive Investment Income 12/27/2002
200252035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2002
200252034 1362.01-03 Late Elections 12/27/2002
200252034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2002
200252033 1362.04-00 Inadvertent Terminations 12/27/2002
200252032 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/27/2002