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
200227022 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/05/2002
200227022 1361.03-02 Qualified Subchapter S Trusts 07/05/2002
200227022 2631.00-00 GST Exemption 07/05/2002
200227021 1361.03-03 Electing Small Business Trusts 07/05/2002
200227021 1362.00-00 Election by Small Business Corporation 07/05/2002
200227020 671.02-00 Persons Treated as Grantors 07/05/2002
200227020 1001.02-07 Property Differing Materially 07/05/2002
200227020 2041.03-00 General Power v. Not a General Power 07/05/2002
200227020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/05/2002
200227020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 07/05/2002
200227019 338.01-02 Time in which Election must be made 07/05/2002
200227019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/05/2002
200227018 9214.00-00 Leasing Shelter 07/05/2002
200227018 61.43-01 Lease of Property 07/05/2002
200227017 2632.01-00 Time and Manner of Allocation 07/05/2002
200227017 9100.00-00 Extension of Time for Making Certain Elections 07/05/2002
200227016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/05/2002
200227016 355.04-00 Business Purpose 07/05/2002
200227015 2055.03-03 Presently Ascertainable Charitable Remainder 07/05/2002
200227014 925.01-01 Election of Grouping 07/05/2002
200227013 41.00-00 Credit for Increasing Research Activities 07/05/2002
200227012 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/05/2002
200227011 6405.01-00 By Treasury to Joint Committee 07/05/2002
200227010 9100.09-00 Section 442; Accounting Periods 07/05/2002
200227009 42.04-00 Eligible Basis 07/05/2002

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