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
200924009 1361.03-03 Electing Small Business Trusts 06/12/2009
200924008 61.00-00 Gross Income v. Not Gross Income 06/12/2009
200924008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/12/2009
200924008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/12/2009
200924008 2601.00-00 Tax On Generation Skipping Transfers 06/12/2009
200924007 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924007 2642.00-00 Inclusion Ratio 06/12/2009
200924006 2056.07-01 Effective Election 06/12/2009
200924006 2632.00-00 Special Rules for Allocation of GST Exemption 06/12/2009
200924005 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/12/2009
200924004 1362.01-03 Late Elections 06/12/2009
200924003 1362.01-03 Late Elections 06/12/2009
200924002 892.02-00 Exempt vs. Nonexempt Income Under Section 892 06/12/2009
200924001 1362.01-03 Late Elections 06/12/2009
200923060 421.00-00 Stock Options--General Rules 06/05/2009
200923059 421.00-00 Stock Options--General Rules 06/05/2009
200923058 421.00-00 Stock Options--General Rules 06/05/2009
200923057 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/05/2009
200923056 9100.00-00 Extension of Time for Making Certain Elections 06/05/2009
200923056 408.03-00 Rollover Contributions 06/05/2009
200923055 421.00-00 Stock Options--General Rules 06/05/2009
200923054 421.00-00 Stock Options--General Rules 06/05/2009
200923053 421.00-00 Stock Options--General Rules 06/05/2009
200923052 421.00-00 Stock Options--General Rules 06/05/2009
200923051 421.00-00 Stock Options--General Rules 06/05/2009