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
200112038 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112037 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112036 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112035 1362.02-03 Passive Investment Income 03/23/2001
200112034 1362.00-00 Election by Small Business Corporation 03/23/2001
200112033 9100.09-00 Section 442; Accounting Periods 03/23/2001
200112032 1362.02-03 Passive Investment Income 03/23/2001
200112031 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/23/2001
200112031 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/23/2001
200112031 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/23/2001
200112030 924.01-00 Definition of Foreign Trading Gross Receipts 03/23/2001
200112030 1001.02-00 Amount Realized 03/23/2001
200112029 9100.00-00 Extension of Time for Making Certain Elections 03/23/2001
200112029 7701.00-00 Definitions 03/23/2001
200112028 115.00-00 Income of States, Municipalities, etc. 03/23/2001
200112027 1362.01-03 Late Elections 03/23/2001
200112026 468A.04-02 Revised Schedules 03/23/2001
200112025 170.11-05 Qualified Appreciated Stock 03/23/2001
200112024 170.11-05 Qualified Appreciated Stock 03/23/2001
200112023 2702.00-00 Special Valuation Rules for Transfers in Trust 03/23/2001
200112023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/23/2001
200112023 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 03/23/2001
200112023 2033.00-00 Property in Which Decedent Had an Interest 03/23/2001
200112022 170.11-05 Qualified Appreciated Stock 03/23/2001

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