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
200209039 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209038 2601.00-00 Tax On Generation Skipping Transfers 03/01/2002
200209037 2601.00-00 Tax On Generation Skipping Transfers 03/01/2002
200209036 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209035 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209034 2601.00-00 Tax On Generation Skipping Transfers 03/01/2002
200209033 2601.00-00 Tax On Generation Skipping Transfers 03/01/2002
200209032 2601.04-05 Cases of Mental Incompetency 03/01/2002
200209031 1362.01-03 Late Elections 03/01/2002
200209030 877.01-00 Principal Purpose--the Avoidance of Tax 03/01/2002
200209029 351.00-00 Transfer to Corporation Controlled by Transferor 03/01/2002
200209029 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/01/2002
200209029 355.01-00 Spin-Off 03/01/2002
200209029 367.00-00 Foreign Corporations 03/01/2002
200209029 368.04-00 Assets for Control of Transferee (Type "D") 03/01/2002
200209028 274.14-00 Percentage Disallowance for Meals and Entertainment Deductions 03/01/2002
200209028 6001.02-00 Required Records Doctrine 03/01/2002
200209028 6511.05-00 Amended or Supplemental Claims 03/01/2002
200209027 877.01-00 Principal Purpose--the Avoidance of Tax 03/01/2002
200209026 691.00-00 Recipients of Income in Respect of Decedents 03/01/2002
200209026 894.00-00 Income Affected by Treaty 03/01/2002
200209025 481.00-00 Adjustments Required by Changes in Method of Accounting 03/01/2002
200209025 1502.13-00 Intercompany Transactions 03/01/2002
200209024 1381.00-00 Organizations to Which Part Applies 03/01/2002
200209023 1362.01-03 Late Elections 03/01/2002

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