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
200825023 1362.02-03 Passive Investment Income 06/20/2008
200825022 9100.00-00 Extension of Time for Making Certain Elections 06/20/2008
200825021 7701.00-00 Definitions 06/20/2008
200825021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/20/2008
200825020 7701.00-00 Definitions 06/20/2008
200825020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/20/2008
200825019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/20/2008
200825018 1362.00-00 Election by Small Business Corporation 06/20/2008
200825018 1362.04-00 Inadvertent Terminations 06/20/2008
200825017 664.03-02 Charitable Remainder Unitrust 06/20/2008
200825016 2652.01-02 Special Election for QTIP 06/20/2008
200825016 9100.00-00 Extension of Time for Making Certain Elections 06/20/2008
200825016 2642.00-00 Inclusion Ratio 06/20/2008
200825015 7701.00-00 Definitions 06/20/2008
200825014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/20/2008
200825013 1362.04-00 Inadvertent Terminations 06/20/2008
200825012 7701.00-00 Definitions 06/20/2008
200825012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/20/2008
200825011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/20/2008
200825011 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 06/20/2008
200825010 851.00-00 Definition of Regulated Investment Company 06/20/2008
200825010 851.02-00 Gross Income Requirement 06/20/2008
200825010 562.03-00 Preferential Dividends 06/20/2008
200825009 954.02-00 Foreign Personal Holding Company Income 06/20/2008
200825009 954.02-05 Sale or Exchange of Property 06/20/2008

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