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
201509034 6103.05-11 Disclosure of Return to Attorney-in-Fact 02/27/2015
201509034 6103.05-12 Disclosure of Return Information 02/27/2015
201509034 6103.11-06 Disclosure for Investigative Purposes 02/27/2015
201509033 6401.00-00 Amounts Treated as Overpayments 02/27/2015
201509032 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 02/27/2015
201509031 7452.00-00 Representation of Parties 02/27/2015
201509030 25A.00-00 Hope and Lifetime Learning Credits 02/27/2015
201509029 168.20-00 Classification of Property 02/27/2015
201509028 1295.02-02 Retroactive Elections 02/27/2015
201509027 911.11-03 Reelection 02/27/2015
201509026 1362.01-03 Late Elections 02/27/2015
201509026 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509025 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509024 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509023 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509022 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509021 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509020 9100.00-00 Extension of Time for Making Certain Elections 02/27/2015
201509019 856.00-00 Definition of Real Estate Investment Trust 02/27/2015
201509018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509018 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509018 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509018 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509017 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015

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