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
200031011 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031010 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031009 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031008 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031007 301.07-00 Constructive Dividend 08/04/2000
200031007 482.22-02 Constructive Dividend 08/04/2000
200031006 61.27-00 Interest in Estate or Trust 08/04/2000
200031005 894.06-00 Withholding (See Also 1441.07 and 1442 Regarding Withholding Under Sections 1441, 1442, 1445, and 1446 for Withholding Under Sections 1445 and 1446) 08/04/2000
200031005 9114.03-22 Japan 08/04/2000
200031003 119.01-01 Stockholder 08/04/2000
200031002 1361.03-02 Qualified Subchapter S Trusts 08/04/2000
200031001 44.60-00 Expenditures to Provide Access to Disabled Individuals 08/04/2000
200031001 44.62-00 Eligible Access Expenditures 08/04/2000
200030033 512.01-01 Rents and Royalties 07/28/2000
200030032 412.06-00 Minimum Funding Waiver 07/28/2000
200030031 401.29-02 Special Distribution Requirements 07/28/2000
200030030 529.00-00 Qualified State Tuition Programs 07/28/2000
200030029 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/28/2000
200030028 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/28/2000
200030027 512.09-01 General 07/28/2000
200030027 514.06-00 Definitions--Debt-Financed Property 07/28/2000

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