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
201601008 4221.01-00 Further Manufacture 12/31/2015
201601007 1502.75-00 Filing Requirements 12/31/2015
201601007 9100.20-00 Section 1502; Election to File Consolidated Return 12/31/2015
201601006 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/31/2015
201601006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/31/2015
201601005 860D.00-00 REMIC Defined 12/31/2015
201601004 1382.00-00 Taxable Income of Cooperatives 12/31/2015
201601004 199.06-00 Agricultural and Horticultural Cooperatives 12/31/2015
201601003 9100.22-00 Other 12/31/2015
201601003 992.02-00 Election 12/31/2015
201601002 1362.04-00 Inadvertent Terminations 12/31/2015
201601001 304.03-00 Control Requirement Met 12/31/2015
201601001 312.01-00 Computations of Earnings and Profits 12/31/2015
201601001 351.01-00 Control v. No Control by Transferor 12/31/2015
201601001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/2015
201601001 361.02-02 Certain Transfers to Creditors 12/31/2015
201601000 6110.00-00 Index for Public Inspection of Written Determination 01/01/2016
201552034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2015
201552033 501.02-00 Title-Holding Company 12/24/2015
201552032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/24/2015
201552032 501.04-03 Political Activities Organizations 12/24/2015
201552031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2015
201552030 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 12/24/2015
201552029 7521.00-00 Procedure For Taxpayer Interviews 12/24/2015
201552028 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/24/2015