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
200116007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/20/2001
200116006 2207A.02-00 Recovery With Respect to Gift Tax 04/20/2001
200116006 2519.00-00 Disposition of Certain Life Estates 04/20/2001
200116006 2702.00-00 Special Valuation Rules for Transfers in Trust 04/20/2001
200116005 61.28-00 Damages, Court Awards, Settlements 04/20/2001
200116005 61.39-00 Who is the Taxpayer 04/20/2001
200116004 148.00-00 Arbitrage 04/20/2001
200116004 148.02-01 Investment Property 04/20/2001
200116003 338.01-02 Time in which Election must be made 04/20/2001
200116003 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/20/2001
200116002 305.04-00 Disproportionate Distributions 04/20/2001
200116002 305.06-00 Certain Transactions Treated as Distributions 04/20/2001
200116001 9999.98-00 Not Able to Identify Under Present List 04/20/2001
200115044 507.03-00 Termination Under Section 507(b)(1)(A) 04/13/2001
200115044 509.02-02 Supporting Organizations 04/13/2001
200115043 414.07-00 Governmental Plan 04/13/2001
200115042 401.28-00 Union-negotiated Multiemployer Pension Plans 04/13/2001
200115042 415.01-00 Limitation for Defined Benefit Plans 04/13/2001
200115041 4945.00-00 Excise Taxes on Taxable Expenditures 04/13/2001
200115040 72.07-00 Amounts Not Receivable as Annuities 04/13/2001
200115040 72.07-05 Investment In Contract 04/13/2001
200115039 72.20-04 Substantially Equal Payments 04/13/2001
200115038 507.00-00 Termination of Private Foundation Status 04/13/2001
200115038 501.03-02 Foundations 04/13/2001
200115038 509.03-00 Continuation of Private Foundation Status 04/13/2001

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