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
200133015 2056.07-01 Effective Election 08/17/2001
200133014 162.36-01 General Rules 08/17/2001
200133013 988.02-02 Debt Instruments 08/17/2001
200133012 9100.09-00 Section 442; Accounting Periods 08/17/2001
200133011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/17/2001
200133011 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2001
200133010 1502.75-00 Filing Requirements 08/17/2001
200133010 9100.20-00 Section 1502; Election to File Consolidated Return 08/17/2001
200133009 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 08/17/2001
200133008 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/17/2001
200133006 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/17/2001
200133005 172.07-00 Deferred Statutory or Tort Liability Losses 08/17/2001
200133004 1311.01-01 Taxpayer 08/17/2001
200133003 704.00-00 Partner's Distributive Share 08/17/2001
200133002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2001
200133002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/17/2001
200133002 2601.00-00 Tax On Generation Skipping Transfers 08/17/2001
200133001 1012.14-00 Conversion of Property 08/17/2001
200133001 1016.03-00 Organizations Previously Exempt 08/17/2001
200132043 401.29-00 Cash or Deferred Arrangements 08/10/2001
200132042 401.28-00 Union-negotiated Multiemployer Pension Plans 08/10/2001
200132042 415.01-00 Limitation for Defined Benefit Plans 08/10/2001
200132041 4942.03-07 Set-Asides 08/10/2001
200132040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/10/2001
200132040 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/10/2001

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