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
200403072 2642.00-00 Inclusion Ratio 01/16/2004
200403072 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403071 468A.04-02 Revised Schedules 01/16/2004
200403070 468A.04-02 Revised Schedules 01/16/2004
200403069 468A.04-02 Revised Schedules 01/16/2004
200403068 468A.04-02 Revised Schedules 01/16/2004
200403067 468A.04-02 Revised Schedules 01/16/2004
200403066 468A.04-02 Revised Schedules 01/16/2004
200403065 468A.04-02 Revised Schedules 01/16/2004
200403064 468A.04-02 Revised Schedules 01/16/2004
200403063 468A.04-02 Revised Schedules 01/16/2004
200403062 468A.04-02 Revised Schedules 01/16/2004
200403061 9100.09-00 Section 442; Accounting Periods 01/16/2004
200403060 368.04-00 Assets for Control of Transferee (Type "D") 01/16/2004
200403060 355.01-00 Spin-Off 01/16/2004
200403059 118.01-02 Nonshareholder Contributions 01/16/2004
200403059 118.02-00 Contributions in Aid of Construction 01/16/2004
200403058 118.01-02 Nonshareholder Contributions 01/16/2004
200403058 118.02-00 Contributions in Aid of Construction 01/16/2004
200403057 118.01-02 Nonshareholder Contributions 01/16/2004
200403057 118.02-00 Contributions in Aid of Construction 01/16/2004
200403056 1402.06-01 Retirement Payments to Retired Partners 01/16/2004
200403055 141.00-00 Private Activity Bond; Qualified Bond 01/16/2004
200403054 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403053 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004