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
200002039 1362.04-00 Inadvertent Terminations 01/14/2000
200002038 877.00-00 Expatriation to Avoid Tax 01/14/2000
200002037 1362.01-03 Late Elections 01/14/2000
200002036 51.09.00-00 LIENS: Gift tax liens 01/14/2000
200002036 51.49.01-00 LIENS: Removal: Certificate of non-attachment 01/14/2000
200002036 51.49.03-00 LIENS: Removal: Release 01/14/2000
200002035 877.01-00 Principal Purpose--the Avoidance of Tax 01/14/2000
200002034 936.09-00 Termination 01/14/2000
200002033 1362.02-03 Passive Investment Income 01/14/2000
200002032 1362.01-03 Late Elections 01/14/2000
200002031 1362.02-03 Passive Investment Income 01/14/2000
200002030 101.01-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 01/14/2000
200002030 7702.01-00 Definition 01/14/2000
200002029 170.07-00 Percentage Limitations 01/14/2000
200002029 664.00-00 Charitable Remainder Trusts 01/14/2000
200002029 664.03-00 Definitions 01/14/2000
200002029 664.03-02 Charitable Remainder Unitrust 01/14/2000
200002028 1362.00-00 Election by Small Business Corporation 01/14/2000
200002027 1362.01-03 Late Elections 01/14/2000
200002026 9114.03-19 Ireland 01/14/2000
200002025 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/14/2000
200002024 1362.02-03 Passive Investment Income 01/14/2000
200002023 1362.01-03 Late Elections 01/14/2000
200002022 1362.01-03 Late Elections 01/14/2000
200002021 1362.04-00 Inadvertent Terminations 01/14/2000

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