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
201503005 453.00-00 Installment Method (Available v. Not Available) 01/16/2015
201503005 453.08-00 Revocation of Elections 01/16/2015
201503004 1362.00-00 Election by Small Business Corporation 01/16/2015
201503004 1362.04-00 Inadvertent Terminations 01/16/2015
201503003 2032.00-00 Alternate Valuation 01/16/2015
201503003 9100.00-00 Extension of Time for Making Certain Elections 01/16/2015
201503002 45.00-00 Electricity Produced from Certain Renewable Sources 01/16/2015
201503001 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 01/16/2015
201503000 6110.00-00 Index for Public Inspection of Written Determination 01/16/2015
201502021 402.03-00 Foreign Situs Trust 01/09/2015
201502020 9100.00-00 Extension of Time for Making Certain Elections 01/09/2015
201502019 4945.04-04 Grants to Individuals 01/09/2015
201502018 4945.04-04 Grants to Individuals 01/09/2015
201502017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/09/2015
201502017 501.32-01 Distribution of Assets to Private Individuals 01/09/2015
201502017 501.33-00 Private v. Public Interest Served 01/09/2015
201502016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/09/2015
201502015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/09/2015
201502014 6402.00-00 Authority to Make Credits or Refunds 01/09/2015
201502014 6511.09-00 Timeliness of Claim 01/09/2015
201502013 6702.00-00 Frivolous Income Tax Return 01/09/2015
201502012 6223.02-00 Information for Secretary's Notices 01/09/2015
201502011 6103.03-00 Disclosure to Taxpayer's Designee 01/09/2015
201502010 6301.00-00 Collection Authority 01/09/2015
201502009 6230.00-00 Additional Administration Provisions 01/09/2015