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
200130003 355.01-00 Spin-Off 07/27/2001
200130003 368.04-00 Assets for Control of Transferee (Type "D") 07/27/2001
200130002 1221.08-00 Sale of Entire Business 07/27/2001
200130001 1031.05-00 Deferred Exchanges 07/27/2001
200129041 4941.04-00 Definition of Self-Dealing 07/20/2001
200129041 4945.04-05 Grants to Organizations 07/20/2001
200129041 4945.04-06 Expenditure Responsibility 07/20/2001
200129040 408.00-00 Individual Retirement Accounts 07/20/2001
200129039 414.09-00 Certain Employee Contributions 07/20/2001
200129038 414.09-00 Certain Employee Contributions 07/20/2001
200129037 414.09-00 Certain Employee Contributions 07/20/2001
200129036 408.03-00 Rollover Contributions 07/20/2001
200129035 1362.01-03 Late Elections 07/20/2001
200129034 338.01-02 Time in which Election must be made 07/20/2001
200129034 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/20/2001
200129033 1362.01-03 Late Elections 07/20/2001
200129032 355.01-00 Spin-Off 07/20/2001
200129031 1362.04-00 Inadvertent Terminations 07/20/2001
200129030 355.01-01 Split-Off 07/20/2001
200129029 332.01-00 Nonrecognition of Gain or Loss 07/20/2001
200129029 355.01-00 Spin-Off 07/20/2001
200129029 368.04-00 Assets for Control of Transferee (Type "D") 07/20/2001
200129028 1362.01-03 Late Elections 07/20/2001
200129028 9100.00-00 Extension of Time for Making Certain Elections 07/20/2001
200129027 1362.01-03 Late Elections 07/20/2001

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