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
200526023 408.00-00 Individual Retirement Accounts 07/01/2005
200526022 404.11-00 Year of Deduction 07/01/2005
200526021 4943.00-00 Excise Taxes on Excess Business Holdings 07/01/2005
200526020 83.11-01 Valuation 07/01/2005
200526019 168.20-02 Asset Classes 07/01/2005
200526018 3401.02-00 Renumeration Not Subject to Withholding 07/01/2005
200526017 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 07/01/2005
200526017 2642.00-00 Inclusion Ratio 07/01/2005
200526017 9100.00-00 Extension of Time for Making Certain Elections 07/01/2005
200526016 41.00-00 Credit for Increasing Research Activities 07/01/2005
200526015 9100.22-00 Other 07/01/2005
200526015 1503.04-04 Dual Resident Corporation 07/01/2005
200526014 1362.04-00 Inadvertent Terminations 07/01/2005
200526013 1362.00-00 Election by Small Business Corporation 07/01/2005
200526012 1381.00-00 Organizations to Which Part Applies 07/01/2005
200526011 851.03-00 Diversification Requirement 07/01/2005
200526010 691.00-00 Recipients of Income in Respect of Decedents 07/01/2005
200526010 642.03-03 Paid or Permanently Set Aside 07/01/2005
200526009 1362.01-03 Late Elections 07/01/2005
200526008 3121.01-15 Tax-Exempt Trusts and Certain Annuity Plans 07/01/2005
200526007 1362.01-03 Late Elections 07/01/2005
200526006 1362.04-00 Inadvertent Terminations 07/01/2005
200526005 1362.04-00 Inadvertent Terminations 07/01/2005
200526004 41.00-00 Credit for Increasing Research Activities 07/01/2005
200526003 1362.01-03 Late Elections 07/01/2005