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
200045005 1361.01-04 More than One Class of Stock 11/10/2000
200045005 1362.00-00 Election by Small Business Corporation 11/10/2000
200045004 2010.00-00 Unified Credit Against Estate Tax 11/10/2000
200045003 9999.98-00 Not Able to Identify Under Present List 11/10/2000
200045002 162.30-00 Form v. Substance 11/10/2000
200045002 467.07-03 Leaseback or Long-Term Agreements 11/10/2000
200045001 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 11/10/2000
200045001 6103.11-00 Disclosure for Tax Administration Purpose 11/10/2000
200044044 403.04-04 Custodial Accounts 11/03/2000
200044043 414.08-00 Church Plan 11/03/2000
200044042 414.09-00 Certain Employee Contributions 11/03/2000
200044041 414.08-00 Church Plan 11/03/2000
200044040 513.04-00 Sales and Service to Public 11/03/2000
200044040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/03/2000
200044039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/03/2000
200044039 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/03/2000
200044038 501.03-30 Organizational and Operational Tests 11/03/2000
200044038 4955.01-01 On Organization 11/03/2000
200044038 4955.01-02 On Management 11/03/2000
200044037 877.01-00 Principal Purpose--the Avoidance of Tax 11/03/2000
200044036 877.01-00 Principal Purpose--the Avoidance of Tax 11/03/2000
200044034 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/03/2000
200044034 2207A.02-00 Recovery With Respect to Gift Tax 11/03/2000
200044034 2519.00-00 Disposition of Certain Life Estates 11/03/2000
200044034 2702.00-00 Special Valuation Rules for Transfers in Trust 11/03/2000

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