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
200120016 664.03-02 Charitable Remainder Unitrust 05/18/2001
200120016 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 05/18/2001
200120016 1041.01-00 Transfers Incident to Divorce 05/18/2001
200120016 1223.00-00 Holding Period of Capital Assets 05/18/2001
200120016 2516.01-00 Settlement of Marital or Property Rights 05/18/2001
200120015 355.01-00 Spin-Off 05/18/2001
200120015 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2001
200120014 142.06-00 Local Furnishing of Electrical Energy or Gas 05/18/2001
200120013 1362.01-03 Late Elections 05/18/2001
200120012 1362.01-03 Late Elections 05/18/2001
200120011 61.43-01 Lease of Property 05/18/2001
200120010 9100.00-00 Extension of Time for Making Certain Elections 05/18/2001
200120009 6013.04-01 Innocent Spouse Relief 05/18/2001
200120009 7122.02-00 Binding Effect 05/18/2001
200120008 9100.00-00 Extension of Time for Making Certain Elections 05/18/2001
200120007 101.01-02 Transfer for Consideration 05/18/2001
200120007 761.01-01 Organizations Treated as a Partnership 05/18/2001
200120007 761.02-00 Partner 05/18/2001
200120007 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/18/2001
200120007 2601.03-05 Additions to Irrevocable Trusts 05/18/2001
200120006 9999.98-00 Not Able to Identify Under Present List 05/18/2001
200120005 4081.00-00 Gasoline and Diesel Fuels 05/18/2001
200120004 834.02-07 Special Deduction 05/18/2001
200120003 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 05/18/2001
200120003 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/18/2001

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