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
200910008 1361.03-00 Certain Trusts Permitted as Shareholders 03/06/2009
200910008 1362.02-00 Termination of Election 03/06/2009
200910008 7701.00-00 Definitions 03/06/2009
200910008 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910007 168.36-00 Additional First Year Depreciation 03/06/2009
200910006 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910006 163.00-00 Interest 03/06/2009
200910005 7701.00-00 Definitions 03/06/2009
200910005 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2009
200910004 2632.01-00 Time and Manner of Allocation 03/06/2009
200910004 2632.03-00 Allocation of Unused GST Exemption 03/06/2009
200910003 2601.03-01 Irrevocable Trusts 03/06/2009
200910003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/06/2009
200910002 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/06/2009
200910002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 03/06/2009
200910001 7702.00-00 Life Insurance Contract Defined 03/06/2009
200909077 408.03-00 Rollover Contributions 02/27/2009
200909076 408.03-00 Rollover Contributions 02/27/2009
200909075 408.03-00 Rollover Contributions 02/27/2009
200909074 402.08-00 Rollover Contributions 02/27/2009
200909073 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909072 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/27/2009
200909071 4945.04-04 Grants to Individuals 02/27/2009
200909070 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/27/2009