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
200303016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/17/2003
200303015 2209.00-00 Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States 01/17/2003
200303015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/17/2003
200303015 2501.06-00 Certain Residents of Possessions Considered Nonresidents Not Citizens of U.S. 01/17/2003
200303014 9100.09-00 Section 442; Accounting Periods 01/17/2003
200303013 163.03-03 Investment Income and Expenses 01/17/2003
200303013 9100.00-00 Extension of Time for Making Certain Elections 01/17/2003
200303012 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 01/17/2003
200303012 6601.01-00 Interest on Deficiencies 01/17/2003
200303011 9100.00-00 Extension of Time for Making Certain Elections 01/17/2003
200303010 2031.00-00 Definition 01/17/2003
200303010 691.03-00 Deduction for Estate Tax 01/17/2003
200303009 9999.00-00 Pulled for Inspection 01/15/2003
200303008 9100.09-00 Section 442; Accounting Periods 01/17/2003
200303007 9100.09-00 Section 442; Accounting Periods 01/17/2003
200303006 9100.09-00 Section 442; Accounting Periods 01/17/2003
200303005 355.01-00 Spin-Off 01/17/2003
200303004 355.01-00 Spin-Off 01/17/2003
200303003 3121.01-01 Back Pay 01/17/2003
200303002 1362.01-03 Late Elections 01/17/2003
200303001 263A.11-00 Accumulated Production Expenditures 01/17/2003
200302052 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/10/2003
200302051 4942.03-07 Set-Asides 01/10/2003
200302050 413.02-00 Deduction Limitations 01/10/2003
200302049 507.00-00 Termination of Private Foundation Status 01/10/2003