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
200306015 2642.01-00 Inclusion Ratio Defined 02/07/2003
200306015 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003
200306014 355.01-02 Split-Up 02/07/2003
200306013 1361.00-00 Definitions 02/07/2003
200306013 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003
200306012 355.01-00 Spin-Off 02/07/2003
200306012 368.01-00 Statutory Merger or Consolidation (Type "A") 02/07/2003
200306012 368.04-00 Assets for Control of Transferee (Type "D") 02/07/2003
200306011 877.01-00 Principal Purpose--the Avoidance of Tax 02/07/2003
200306010 61.00-00 Gross Income v. Not Gross Income 02/07/2003
200306010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/07/2003
200306010 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 02/07/2003
200306010 1223.00-00 Holding Period of Capital Assets 02/07/2003
200306010 2501.01-00 Gift v. Not a Gift 02/07/2003
200306010 2601.04-03 Amendments to Wills or Revocable Trusts 02/07/2003
200306009 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 02/07/2003
200306009 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 02/07/2003
200306009 2055.12-10 Reformations of Nonqualifying Interests 02/07/2003
200306009 664.03-02 Charitable Remainder Unitrust 02/07/2003
200306008 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 02/07/2003
200306008 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 02/07/2003
200306008 2055.12-10 Reformations of Nonqualifying Interests 02/07/2003
200306008 664.03-02 Charitable Remainder Unitrust 02/07/2003
200306007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2003
200306006 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003

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