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
201447011 108.02-00 Reduction of Tax Attributes 11/21/2014
201447011 108.02-01 Election to Reduce Basis of Depreciable Property First 11/21/2014
201447011 9100.00-00 Extension of Time for Making Certain Elections 11/21/2014
201447010 9100.04-00 Section 168; MACRS 11/21/2014
201447009 1362.00-00 Election by Small Business Corporation 11/21/2014
201447008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/21/2014
201447008 2056.07-00 Qualified Terminable Interest Property 11/21/2014
201447008 2056.07-02 Partial Election 11/21/2014
201447008 2652.01-00 Transferor Defined 11/21/2014
201447008 2652.01-02 Special Election for QTIP 11/21/2014
201447008 2654.00-00 Special Rules 11/21/2014
201447008 9100.00-00 Extension of Time for Making Certain Elections 11/21/2014
201447007 1361.00-00 Definitions 11/21/2014
201447007 1361.03-02 Qualified Subchapter S Trusts 11/21/2014
201447006 172.03-00 Specified Business 11/21/2014
201447005 468B.01-00 In General 11/21/2014
201447004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/21/2014
201447003 1296.00-00 Passive Foreign Investment Company 11/21/2014
201447003 9100.22-00 Other 11/21/2014
201447002 457.09-06 Nonelective Deferred Compensation 11/21/2014
201447001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 11/21/2014
201447000 6110.00-00 Index for Public Inspection of Written Determination 11/21/2014
201446038 402.08-00 Rollover Contributions 11/14/2014
201446037 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/14/2014
201446036 9100.00-00 Extension of Time for Making Certain Elections 11/14/2014