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
200114025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/06/2001
200114024 1362.02-03 Passive Investment Income 04/06/2001
200114023 1362.01-03 Late Elections 04/06/2001
200114022 9100.00-00 Extension of Time for Making Certain Elections 04/06/2001
200114022 1361.05-00 Qualified Subchapter S Subsidiary 04/06/2001
200114021 1362.01-03 Late Elections 04/06/2001
200114020 1362.01-03 Late Elections 04/06/2001
200114019 1362.01-03 Late Elections 04/06/2001
200114018 1362.01-03 Late Elections 04/06/2001
200114017 9100.00-00 Extension of Time for Making Certain Elections 04/06/2001
200114016 468A.04-02 Revised Schedules 04/06/2001
200114015 468A.04-02 Revised Schedules 04/06/2001
200114014 468A.04-02 Revised Schedules 04/06/2001
200114013 468A.04-02 Revised Schedules 04/06/2001
200114012 150.00-00 Definitions and Special Rules 04/06/2001
200114011 468A.04-02 Revised Schedules 04/06/2001
200114010 1362.01-03 Late Elections 04/06/2001
200114009 1362.04-00 Inadvertent Terminations 04/06/2001
200114008 263.07-01 Commissions 04/06/2001
200114007 1362.01-03 Late Elections 04/06/2001
200114006 6203.00-00 Method of Assessment 04/06/2001
200114006 6203.01-00 Procedures 04/06/2001
200114005 6166.03-00 Active Trade or Business 04/06/2001
200114004 2701.07-00 Qualified Payments 04/06/2001
200114003 877.01-00 Principal Purpose--the Avoidance of Tax 04/06/2001

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