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
200234043 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/23/2002
200234043 1223.00-00 Holding Period of Capital Assets 08/23/2002
200234043 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/23/2002
200234043 2601.00-00 Tax On Generation Skipping Transfers 08/23/2002
200234042 1362.01-03 Late Elections 08/23/2002
200234041 1362.01-03 Late Elections 08/23/2002
200234040 6416.00-00 Certain Taxes on Sales and Services 08/23/2002
200234039 61.16-03 Lease v. Sale 08/23/2002
200234038 664.03-02 Charitable Remainder Unitrust 08/23/2002
200234038 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/23/2002
200234037 2032.01-00 Exercise of Election 08/23/2002
200234037 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234036 9100.22-00 Other 08/23/2002
200234036 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/23/2002
200234035 754.02-00 Timeliness of Election 08/23/2002
200234035 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234034 754.02-00 Timeliness of Election 08/23/2002
200234034 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234033 754.02-00 Timeliness of Election 08/23/2002
200234033 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234032 754.02-00 Timeliness of Election 08/23/2002
200234032 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234031 754.02-00 Timeliness of Election 08/23/2002
200234031 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234030 162.36-02 Covered Employees 08/23/2002