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
199930048 4941.04-00 Definition of Self-Dealing 07/30/1999
199930047 4945.00-00 Excise Taxes on Taxable Expenditures 07/30/1999
199930046 414.07-00 Governmental Plan 07/30/1999
199930045 414.07-00 Governmental Plan 07/30/1999
199930044 1271.01-00 Retirement - Sale or Exchange 07/30/1999
199930043 856.01-00 Income Requirements 07/30/1999
199930042 2601.03-01 Irrevocable Trusts 07/30/1999
199930041 355.01-00 Spin-Off 07/30/1999
199930041 355.01-01 Split-Off 07/30/1999
199930041 368.04-00 Assets for Control of Transferee (Type "D") 07/30/1999
199930040 4976.01-00 Disqualified Benefits 07/30/1999
199930039 6331.11-00 Exempt Property (See 6334.00-00) 07/30/1999
199930039 6332.05-00 Enforcement of Levy 07/30/1999
199930039 6331.21-00 Property of Third Person 07/30/1999
199930038 6651.20-00 Return Prepared by Service 07/30/1999
199930037 23.00.00-00 DISCLOSURE OF INFORMATION 07/30/1999
199930036 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930036 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930036 507.00-00 Termination of Private Foundation Status 07/30/1999
199930036 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/30/1999
199930036 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/30/1999
199930036 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/30/1999
199930035 1361.00-00 Definitions 07/30/1999
199930034 1362.01-03 Late Elections 07/30/1999
199930033 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/30/1999