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
200108040 2016.00-00 Recovery of Taxes Claimed as Credit 02/23/2001
200108039 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/23/2001
200108039 6511.01-03 Claim Filed Late 02/23/2001
200108039 6511.09-00 Timeliness of Claim 02/23/2001
200108038 817.00-00 Treatment of Variable Contracts 02/23/2001
200108038 817.08-04 Look-Through Diversification 02/23/2001
200108037 877.08-00 Ruling Submission by Expatriating Long-Term Resident 02/23/2001
200108036 877.08-00 Ruling Submission by Expatriating Long-Term Resident 02/23/2001
200108035 664.03-02 Charitable Remainder Unitrust 02/23/2001
200108035 2522.02-03 Charitable Remainder Trusts 02/23/2001
200108034 1362.01-03 Late Elections 02/23/2001
200108033 1362.01-03 Late Elections 02/23/2001
200108032 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/23/2001
200108032 2033.00-00 Property in Which Decedent Had an Interest 02/23/2001
200108032 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 02/23/2001
200108031 1362.00-00 Election by Small Business Corporation 02/23/2001
200108030 1362.01-03 Late Elections 02/23/2001
200108029 61.28-03 Return of Capital--Basis 02/23/2001
200108029 162.26-00 Capital v. Expense 02/23/2001
200108029 263.03-00 Permanent Improvements 02/23/2001
200108028 338.01-02 Time in which Election must be made 02/23/2001
200108028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/23/2001
200108027 1362.01-03 Late Elections 02/23/2001
200108026 1362.00-00 Election by Small Business Corporation 02/23/2001
200108025 1362.01-03 Late Elections 02/23/2001

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