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
200119007 597.00-00 Federal Financial Assistance Provided 05/11/2001
200119007 165.00-00 Deductions For Losses 05/11/2001
200119007 167.00-00 Depreciation 05/11/2001
200119006 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119005 170.11-00 Ordinary Income and Capital Gain Property 05/11/2001
200119004 9100.22-00 Other 05/11/2001
200119004 1503.04-04 Dual Resident Corporation 05/11/2001
200119003 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119002 6662.00-00 Accuracy-related penalty 05/11/2001
200119002 6663.00-00 Fraud Penalty 05/11/2001
200119002 6664.01-00 Definition of Underpayment 05/11/2001
200119001 6662.00-00 Accuracy-related penalty 05/11/2001
200118057 72.20-04 Substantially Equal Payments 05/04/2001
200118056 414.01-00 Service for Predecessor Employer 05/04/2001
200118055 4942.03-07 Set-Asides 05/04/2001
200118054 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 05/04/2001
200118054 512.02-00 Partnerships 05/04/2001
200118053 9999.98-00 Not Able to Identify Under Present List 05/04/2001
200118052 52.00-00 Special Rules 05/04/2001
200118051 9100.22-00 Other 05/04/2001
200118051 1503.04-04 Dual Resident Corporation 05/04/2001
200118050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2001
200118049 1362.01-03 Late Elections 05/04/2001
200118048 1362.01-03 Late Elections 05/04/2001
200118047 1362.01-03 Late Elections 05/04/2001

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