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
201136032 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136031 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136030 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/09/2011
201136029 408.03-00 Rollover Contributions 09/09/2011
201136028 4945.04-04 Grants to Individuals 09/09/2011
201136027 501.05-01 Agriculture and Horticulture Organizations 09/09/2011
201136026 4945.04-04 Grants to Individuals 09/09/2011
201136025 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/09/2011
201136025 1502.75-00 Filing Requirements 09/09/2011
201136024 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 09/09/2011
201136023 42.00-00 Low-Income Housing Credit 09/09/2011
201136022 263A.11-00 Accumulated Production Expenditures 09/09/2011
201136021 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/09/2011
201136020 6901.03-01 Extension by Agreement 09/09/2011
201136019 9100.04-00 Section 168; MACRS 09/09/2011
201136018 168.25-00 Property Used Predominantly Outside the United States 09/09/2011
201136017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/09/2011
201136017 2601.00-00 Tax On Generation Skipping Transfers 09/09/2011
201136016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136016 2501.01-00 Gift v. Not a Gift 09/09/2011
201136016 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136015 2501.01-00 Gift v. Not a Gift 09/09/2011
201136015 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011

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