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
200723008 9100.22-00 Other 06/08/2007
200723008 992.02-00 Election 06/08/2007
200723007 468A.04-02 Revised Schedules 06/08/2007
200723006 2601.03-01 Irrevocable Trusts 06/08/2007
200723005 1362.01-03 Late Elections 06/08/2007
200723004 1362.04-00 Inadvertent Terminations 06/08/2007
200723003 1362.04-00 Inadvertent Terminations 06/08/2007
200723002 9100.22-00 Other 06/08/2007
200723002 1503.04-04 Dual Resident Corporation 06/08/2007
200723001 355.01-00 Spin-Off 06/08/2007
200723001 368.04-00 Assets for Control of Transferee (Type "D") 06/08/2007
200722031 402.08-00 Rollover Contributions 06/01/2007
200722031 402.08-05 By a Surviving Spouse 06/01/2007
200722030 408.03-00 Rollover Contributions 06/01/2007
200722029 4941.04-00 Definition of Self-Dealing 06/01/2007
200722028 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/01/2007
200722028 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/01/2007
200722027 453.00-00 Installment Method (Available v. Not Available) 06/01/2007
200722027 483.00-00 Interest on Certain Deferred Payments 06/01/2007
200722027 741.00-00 Recognition and Character of Gain or Loss on Sale or Exchange 06/01/2007
200722027 751.00-00 Unrealized Receivables and Inventory Items 06/01/2007
200722027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/01/2007
200722027 1273.01-02 Qualified Stated Interest 06/01/2007
200722027 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 06/01/2007
200722027 1275.05-00 Contingent Payments 06/01/2007