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
201330014 7701.00-00 Definitions 07/26/2013
201330013 7701.00-00 Definitions 07/26/2013
201330013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330012 1361.03-02 Qualified Subchapter S Trusts 07/26/2013
201330012 1362.04-00 Inadvertent Terminations 07/26/2013
201330011 691.00-00 Recipients of Income in Respect of Decedents 07/26/2013
201330010 1362.04-00 Inadvertent Terminations 07/26/2013
201330010 1362.02-03 Passive Investment Income 07/26/2013
201330009 7701.00-00 Definitions 07/26/2013
201330009 9100.00-00 Extension of Time for Making Certain Elections 07/26/2013
201330009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330008 7701.26-00 Taxable Mortgage Pools 07/26/2013
201330007 355.01-00 Spin-Off 07/26/2013
201330007 355.01-01 Split-Off 07/26/2013
201330007 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201330006 954.02-06 Commodities Transactions 07/26/2013
201330005 45.00-00 Electricity Produced from Certain Renewable Sources 07/26/2013
201330004 304.01-03 Distribution to which Section 301 Applies 07/26/2013
201330004 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 07/26/2013
201330004 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 07/26/2013
201330003 54F.00-00 Qualified School Construction Bonds 07/26/2013
201330002 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 07/26/2013
201330002 312.09-00 Allocation in Separations 07/26/2013
201330002 351.00-00 Transfer to Corporation Controlled by Transferor 07/26/2013
201330002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2013

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