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
200404002 118.01-02 Nonshareholder Contributions 01/23/2004
200404002 118.02-00 Contributions in Aid of Construction 01/23/2004
200404001 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/23/2004
200403099 408.03-00 Rollover Contributions 01/16/2004
200403098 408.03-00 Rollover Contributions 01/16/2004
200403097 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/16/2004
200403096 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/16/2004
200403095 9999.00-00 Pulled Item 01/16/2004
200403094 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/16/2004
200403094 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/16/2004
200403094 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/16/2004
200403093 2056.07-00 Qualified Terminable Interest Property 01/16/2004
200403093 2044.02-00 Property Treated as Passing From Decedent 01/16/2004
200403093 2519.00-00 Disposition of Certain Life Estates 01/16/2004
200403093 2652.01-00 Transferor Defined 01/16/2004
200403092 2642.00-00 Inclusion Ratio 01/16/2004
200403092 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403091 468A.04-02 Revised Schedules 01/16/2004
200403090 468A.04-02 Revised Schedules 01/16/2004
200403089 468A.04-02 Revised Schedules 01/16/2004
200403088 468A.04-02 Revised Schedules 01/16/2004
200403087 118.01-02 Nonshareholder Contributions 01/16/2004
200403087 118.02-00 Contributions in Aid of Construction 01/16/2004
200403086 118.01-02 Nonshareholder Contributions 01/16/2004
200403086 118.02-00 Contributions in Aid of Construction 01/16/2004