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
200845052 45B.00-00 FICA Tax Credit on Employee Tips 11/07/2008
200845051 3231.01-00 Employers v. Not Employers 11/07/2008
200845050 3231.01-00 Employers v. Not Employers 11/07/2008
200845049 3231.01-00 Employers v. Not Employers 11/07/2008
200845048 3231.01-00 Employers v. Not Employers 11/07/2008
200845047 3231.01-00 Employers v. Not Employers 11/07/2008
200845046 3231.01-00 Employers v. Not Employers 11/07/2008
200845045 3231.01-00 Employers v. Not Employers 11/07/2008
200845044 351.00-00 Transfer to Corporation Controlled by Transferor 11/07/2008
200845044 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/07/2008
200845044 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 11/07/2008
200845044 367.02-00 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business 11/07/2008
200845043 831.03-00 Whether Company Qualifies as Insurance Company 11/07/2008
200845042 468A.00-00 Special Rules for Decommissioning Cost 11/07/2008
200845041 468A.00-00 Special Rules for Decommissioning Cost 11/07/2008
200845040 468A.00-00 Special Rules for Decommissioning Cost 11/07/2008
200845039 9100.22-00 Other 11/07/2008
200845039 1502.21-00 Consolidated Net Operating Loss Deduction 11/07/2008
200845038 7701.00-00 Definitions 11/07/2008
200845038 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845037 1362.04-00 Inadvertent Terminations 11/07/2008
200845036 1362.04-00 Inadvertent Terminations 11/07/2008
200845036 1361.03-03 Electing Small Business Trusts 11/07/2008
200845035 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/07/2008
200845035 7704.03-00 Qualifying Income 11/07/2008