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
201509002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509002 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509001 115.00-00 Income of States, Municipalities, etc. 02/27/2015
201509001 115.03-00 Essential Governmental Function 02/27/2015
201509000 6110.00-00 Index for Public Inspection of Written Determination 02/27/2015
201508021 408.03-00 Rollover Contributions 02/20/2015
201508020 4945.04-04 Grants to Individuals 02/20/2015
201508019 4945.04-04 Grants to Individuals 02/20/2015
201508018 4945.04-04 Grants to Individuals 02/20/2015
201508017 4945.04-04 Grants to Individuals 02/20/2015
201508016 4945.04-04 Grants to Individuals 02/20/2015
201508015 4945.04-04 Grants to Individuals 02/20/2015
201508014 4945.04-04 Grants to Individuals 02/20/2015
201508013 4945.04-04 Grants to Individuals 02/20/2015
201508012 4945.04-04 Grants to Individuals 02/20/2015
201508011 501.05-01 Agriculture and Horticulture Organizations 02/20/2015
201508010 1295.02-02 Retroactive Elections 02/20/2015
201508009 1295.02-02 Retroactive Elections 02/20/2015
201508008 1295.02-02 Retroactive Elections 02/20/2015
201508007 168.00-00 Modified Accelerated Cost Recovery System 02/20/2015
201508007 9100.00-00 Extension of Time for Making Certain Elections 02/20/2015
201508007 9100.04-00 Section 168; MACRS 02/20/2015
201508006 168.00-00 Modified Accelerated Cost Recovery System 02/20/2015