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
200628010 9100.00-00 Extension of Time for Making Certain Elections 07/14/2006
200628010 7701.00-00 Definitions 07/14/2006
200628009 9100.22-00 Other 07/14/2006
200628008 7701.00-00 Definitions 07/14/2006
200628007 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/14/2006
200628007 2056.07-00 Qualified Terminable Interest Property 07/14/2006
200628007 2207A.02-00 Recovery With Respect to Gift Tax 07/14/2006
200628007 2519.00-00 Disposition of Certain Life Estates 07/14/2006
200628007 2702.00-00 Special Valuation Rules for Transfers in Trust 07/14/2006
200628006 1362.01-03 Late Elections 07/14/2006
200628005 1362.02-03 Passive Investment Income 07/14/2006
200628004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2006
200628003 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 07/14/2006
200628002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/14/2006
200628002 368.04-00 Assets for Control of Transferee (Type "D") 07/14/2006
200628001 851.02-00 Gross Income Requirement 07/14/2006
200627026 6427.00-00 Fuels Not Used for Taxable Purposes 07/07/2006
200627026 6427.02-00 Intercity, Local, or School Buses 07/07/2006
200627025 263A.07-00 Change in Method of Accounting under Section 263A 07/07/2006
200627024 1033.02-00 Definition of Involuntary Conversion Events 07/07/2006
200627024 1033.03-00 Property Similar or Related in Service or Use 07/07/2006
200627023 6166.00-00 Extension of Time to Pay Estate Tax 07/07/2006
200627023 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/07/2006
200627023 6213.02-00 Jurisdiction of Tax Court 07/07/2006
200627023 7479.00-00 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 07/07/2006

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