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
201527019 1362.00-00 Election by Small Business Corporation 07/03/2015
201527019 1362.04-00 Inadvertent Terminations 07/03/2015
201527018 6041.00-00 Information at Source 07/03/2015
201527018 61.40-00 Governmental Benefits and Subsidies 07/03/2015
201527017 42.00-00 Low-Income Housing Credit 07/03/2015
201527016 856.07-00 Treatment of Wholly Owned Subsidiaries 07/03/2015
201527016 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527015 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/03/2015
201527015 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/03/2015
201527014 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527013 856.01-00 Income Requirements 07/03/2015
201527012 856.01-00 Income Requirements 07/03/2015
201527011 2601.00-00 Tax On Generation Skipping Transfers 07/03/2015
201527010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 07/03/2015
201527010 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527009 1362.04-00 Inadvertent Terminations 07/03/2015
201527008 1362.04-00 Inadvertent Terminations 07/03/2015
201527007 1362.04-00 Inadvertent Terminations 07/03/2015
201527006 1361.05-00 Qualified Subchapter S Subsidiary 07/03/2015
201527006 1362.04-00 Inadvertent Terminations 07/03/2015
201527006 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527005 1362.04-00 Inadvertent Terminations 07/03/2015
201527004 301.00-00 Distributions of Property 07/03/2015
201527004 671.02-00 Persons Treated as Grantors 07/03/2015