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
200848006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/28/2008
200848005 468A.04-02 Revised Schedules 11/28/2008
200848004 6166.00-00 Extension of Time to Pay Estate Tax 11/28/2008
200848004 6166.01-00 Election - Time and Manner 11/28/2008
200848003 2702.02-02 Personal Residence in Trust 11/28/2008
200848002 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/28/2008
200848002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/28/2008
200848001 446.04-17 Change in Method of Accounting for Depreciation 11/28/2008
200847023 408.03-00 Rollover Contributions 11/21/2008
200847022 408.03-00 Rollover Contributions 11/21/2008
200847021 408.03-00 Rollover Contributions 11/21/2008
200847020 412.06-00 Minimum Funding Waiver 11/21/2008
200847019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/21/2008
200847018 501.33-00 Private v. Public Interest Served 11/21/2008
200847018 501.36-01 Section 501(c)(3) Organizations 11/21/2008
200847017 501.10-00 Domestic Fraternal Societies, Orders, and Associations 11/21/2008
200847016 408.03-00 Rollover Contributions 11/21/2008
200847015 2041.02-00 Post-1942 Powers 11/21/2008
200847014 170.02-00 Value of Contribution 11/21/2008
200847014 2522.01-00 Charitable Gifts 11/21/2008
200847014 7520.00-00 Valuation Tables 11/21/2008
200847013 1362.04-00 Inadvertent Terminations 11/21/2008
200847012 1362.04-00 Inadvertent Terminations 11/21/2008
200847011 1362.04-00 Inadvertent Terminations 11/21/2008
200847010 1362.01-03 Late Elections 11/21/2008

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