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
201552027 301.01-07 Form v. Substance 12/24/2015
201552026 165.06-00 Worthless Securities 12/24/2015
201552026 165.11-00 Other 12/24/2015
201552026 351.05-00 "Property" Defined 12/24/2015
201552026 351.15-00 Exceptions 12/24/2015
201552025 1502.77-00 Common Parent Agent for Subsidiaries 12/24/2015
201552024 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 12/24/2015
201552023 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015
201552022 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552021 9100.09-00 Section 442; Accounting Periods 12/24/2015
201552020 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552019 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552018 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552017 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552016 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552015 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552014 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015
201552013 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015