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
200408031 4946.00-00 Definitions and Special Rules 02/20/2004
200408031 4947.02-00 Split-Interest Trusts 02/20/2004
200408031 664.03-00 Definitions 02/20/2004
200408030 482.06-00 Applicability to Nonrecognition Transactions 02/20/2004
200408029 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408028 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408026 9100.22-00 Other 02/20/2004
200408026 1503.04-04 Dual Resident Corporation 02/20/2004
200408025 2642.00-00 Inclusion Ratio 02/20/2004
200408025 9100.00-00 Extension of Time for Making Certain Elections 02/20/2004
200408024 118.01-02 Nonshareholder Contributions 02/20/2004
200408024 118.02-00 Contributions in Aid of Construction 02/20/2004
200408023 7701.00-00 Definitions 02/20/2004
200408023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2004
200408022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2004
200408021 1362.04-00 Inadvertent Terminations 02/20/2004
200408020 1362.01-03 Late Elections 02/20/2004
200408019 41.01-00 Alternative Incremental Credit 02/20/2004
200408018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408017 1362.02-03 Passive Investment Income 02/20/2004
200408016 1362.01-03 Late Elections 02/20/2004
200408015 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/20/2004
200408015 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/20/2004
200408015 682.00-00 Income of an Estate or Trust in Case of Divorce, etc. 02/20/2004
200408015 2036.06-00 Income to Discharge Legal Obligations 02/20/2004

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