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
201537018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/11/2015
201537018 355.01-00 Spin-Off 09/11/2015
201537018 368.04-00 Assets for Control of Transferee (Type "D") 09/11/2015
201537017 9100.04-00 Section 168; MACRS 09/11/2015
201537016 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015
201537015 164.00-00 Taxes 09/11/2015
201537015 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 09/11/2015
201537014 7704.03-00 Qualifying Income 09/11/2015
201537013 9100.09-00 Section 442; Accounting Periods 09/11/2015
201537012 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/11/2015
201537012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 09/11/2015
201537011 2642.00-00 Inclusion Ratio 09/11/2015
201537011 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015
201537010 2010.00-00 Unified Credit Against Estate Tax 09/11/2015
201537010 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015
201537009 9100.22-00 Other 09/11/2015
201537009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/11/2015
201537008 7701.00-00 Definitions 09/11/2015
201537008 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015
201537008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2015
201537007 7704.03-00 Qualifying Income 09/11/2015
201537006 168.00-00 Modified Accelerated Cost Recovery System 09/11/2015
201537006 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015
201537006 9100.04-00 Section 168; MACRS 09/11/2015
201537005 168.00-00 Modified Accelerated Cost Recovery System 09/11/2015