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
201532017 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532016 132.10-00 Transit Passes / Van Pools 08/07/2015
201532016 61.00-00 Gross Income v. Not Gross Income 08/07/2015
201532015 1362.04-00 Inadvertent Terminations 08/07/2015
201532014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532013 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532013 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532012 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532012 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532012 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532011 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532011 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532011 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532010 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532010 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532010 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015