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
200407021 411.03-00 Accrued Benefit Requirements 02/13/2004
200407021 411.03-01 Defined Benefit Plan 02/13/2004
200407020 24.00-00 Child Tax Credit 02/13/2004
200407019 9999.98-00 Not Able to Identify Under Present List 02/13/2004
200407018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/13/2004
200407017 468A.04-02 Revised Schedules 02/13/2004
200407016 2056.07-00 Qualified Terminable Interest Property 02/13/2004
200407016 2044.01-00 Inclusion of Property in which Decedent had Qualifying Income Interest for Life 02/13/2004
200407016 2519.00-00 Disposition of Certain Life Estates 02/13/2004
200407016 2652.01-00 Transferor Defined 02/13/2004
200407015 6621.01-00 Overpayment and Underpayment Rates 02/13/2004
200407014 3121.04-01 Common Law Tests 02/13/2004
200407013 355.01-01 Split-Off 02/13/2004
200407012 1362.00-00 Election by Small Business Corporation 02/13/2004
200407011 1362.00-00 Election by Small Business Corporation 02/13/2004
200407010 877.00-00 Expatriation to Avoid Tax 02/13/2004
200407009 877.00-00 Expatriation to Avoid Tax 02/13/2004
200407008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/13/2004
200407008 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2004
200407007 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 02/13/2004
200407007 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2004
200407006 1361.01-04 More than One Class of Stock 02/13/2004
200407006 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 02/13/2004
200407006 2703.00-00 Certain Rights and Restrictions Disregarded 02/13/2004
200407006 2704.00-00 Treatment of Lapsing Rights and Restrictions 02/13/2004

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