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
200025023 468B.00-00 Special Rules For Designated Settlement Funds 06/23/2000
200025023 6041.03-00 Fixed or Determinable Gains, Profits, or Income 06/23/2000
200025023 6050E.00-00 State and Local Income Tax Refunds 06/23/2000
200025022 1362.01-02 Election After Termination 06/23/2000
200025021 2601.00-00 Tax On Generation Skipping Transfers 06/23/2000
200025021 2601.03-01 Irrevocable Trusts 06/23/2000
200025020 988.01-00 Definition of Section 988 Transaction and Other Terms 06/23/2000
200025020 1256.02-00 Definition of 1256 Contracts 06/23/2000
200025020 1256.07-01 Regulated Future Contracts 06/23/2000
200025020 1256.07-02 Foreign Currency Contract 06/23/2000
200025020 1256.07-05 Qualified Board or Exchange 06/23/2000
200025019 911.11-03 Reelection 06/23/2000
200025018 465.01-00 Amounts Considered at Risk 06/23/2000
200025017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/23/2000
200025016 704.01-04 Section 704(c) Considerations 06/23/2000
200025016 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025016 851.02-00 Gross Income Requirement 06/23/2000
200025016 851.03-00 Diversification Requirement 06/23/2000
200025016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025015 704.01-04 Section 704(c) Considerations 06/23/2000
200025015 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025015 851.02-00 Gross Income Requirement 06/23/2000
200025015 851.03-00 Diversification Requirement 06/23/2000
200025015 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025014 704.01-04 Section 704(c) Considerations 06/23/2000

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