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
202015015 856.00-00 Definition of Real Estate Investment Trust 04/10/2020
202015015 9100.00-00 Extension of Time for Making Certain Elections 04/10/2020
202015014 754.02-00 Timeliness of Election 04/10/2020
202015014 9100.00-00 Extension of Time for Making Certain Elections 04/10/2020
202015014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/10/2020
202015013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015013 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015013 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015012 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015012 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015011 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015011 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015010 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015010 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015009 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015009 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015008 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015008 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015007 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020

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