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
201926003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/28/2019
201926002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/28/2019
201926002 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926001 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/28/2019
201926001 6611.04-00 Interest on Refunds 06/28/2019
201926000 6110.00-00 Index for Public Inspection of Written Determination 06/28/2019
201925021 4945.04-04 Grants to Individuals 06/21/2019
201925020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/21/2019
201925017 501.36-01 Section 501(c)(3) Organizations 06/21/2019
201925016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925013 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2019
201925012 1033.00-00 Involuntary Conversion 06/21/2019
201925012 1033.01-00 General Rule 06/21/2019
201925012 1033.02-00 Definition of Involuntary Conversion Events 06/21/2019
201925011 1033.00-00 Involuntary Conversion 06/21/2019
201925011 1033.01-00 General Rule 06/21/2019
201925011 1033.02-00 Definition of Involuntary Conversion Events 06/21/2019
201925010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019

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