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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200531009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/05/2005
200531009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/05/2005
200531008 2601.00-00 Tax On Generation Skipping Transfers 08/05/2005
200531008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/05/2005
200531008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/05/2005
200531007 2056.07-01 Effective Election 08/05/2005
200531007 2652.01-02 Special Election for QTIP 08/05/2005
200531007 9100.00-00 Extension of Time for Making Certain Elections 08/05/2005
200531006 9100.00-00 Extension of Time for Making Certain Elections 08/05/2005
200531005 1362.04-00 Inadvertent Terminations 08/05/2005
200531005 1361.03-00 Certain Trusts Permitted as Shareholders 08/05/2005
200531005 1361.03-02 Qualified Subchapter S Trusts 08/05/2005
200531004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/05/2005
200531004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/05/2005
200531003 468A.04-02 Revised Schedules 08/05/2005
200531002 877.00-00 Expatriation to Avoid Tax 08/05/2005
200531001 835.00-00 Election By Reciprocal 08/05/2005
200530033 408.03-00 Rollover Contributions 07/29/2005
200530032 408.03-00 Rollover Contributions 07/29/2005
200530031 9999.98-00 Not Able to Identify Under Present List 07/29/2005
200530030 501.14-00 Credit Unions 07/29/2005
200530029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/29/2005
200530029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/29/2005
200530029 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/29/2005
200530028 170.07-01 Churches 07/29/2005

Official Adobe Website