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
200120002 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 05/18/2001
200120002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/18/2001
200120001 61.03-00 Loan or Mortgage v. Sale 05/18/2001
200120001 475.00-00 Mark to Market Accounting Method for Dealers in Securities 05/18/2001
200120001 1001.02-00 Amount Realized 05/18/2001
200120001 166.00-00 Bad Debts 05/18/2001
200120001 1011.00-00 Adjusted Basis for Determining Gain or Loss 05/18/2001
200120001 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 05/18/2001
200120001 1278.01-01 Market Discount Bond 05/18/2001
200120001 1278.01-02 Market Discount 05/18/2001
200119064 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 05/11/2001
200119063 4945.00-00 Excise Taxes on Taxable Expenditures 05/11/2001
200119062 4943.00-00 Excise Taxes on Excess Business Holdings 05/11/2001
200119062 4943.04-00 Other Definitions and Rules 05/11/2001
200119061 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/11/2001
200119060 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 05/11/2001
200119060 72.20-04 Substantially Equal Payments 05/11/2001
200119059 9100.00-00 Extension of Time for Making Certain Elections 05/11/2001
200119058 414.07-00 Governmental Plan 05/11/2001
200119057 507.00-00 Termination of Private Foundation Status 05/11/2001
200119056 507.00-00 Termination of Private Foundation Status 05/11/2001
200119055 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119054 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119053 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119052 9999.98-00 Not Able to Identify Under Present List 05/11/2001

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