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
200616035 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/21/2006
200616035 4941.04-00 Definition of Self-Dealing 04/21/2006
200616035 507.00-00 Termination of Private Foundation Status 04/21/2006
200616034 6033.01-00 Exempt v. Non Exempt From Filing 04/21/2006
200616033 142.00-00 Exempt Facility Bond 04/21/2006
200616032 142.00-00 Exempt Facility Bond 04/21/2006
200616031 61.00-00 Gross Income v. Not Gross Income 04/21/2006
200616031 6041.00-00 Information at Source 04/21/2006
200616030 3231.01-00 Employers v. Not Employers 04/21/2006
200616029 1362.01-03 Late Elections 04/21/2006
200616028 9100.09-00 Section 442; Accounting Periods 04/21/2006
200616028 444.03-00 Procedural Requirements for Making Election 04/21/2006
200616027 1362.01-03 Late Elections 04/21/2006
200616026 2518.00-00 Disclaimers 04/21/2006
200616026 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 04/21/2006
200616025 7701.00-00 Definitions 04/21/2006
200616025 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616024 2601.00-00 Tax On Generation Skipping Transfers 04/21/2006
200616024 1361.03-02 Qualified Subchapter S Trusts 04/21/2006
200616023 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200616023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200616022 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616022 2642.01-00 Inclusion Ratio Defined 04/21/2006
200616022 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 04/21/2006
200616021 1362.01-03 Late Elections 04/21/2006