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
201417014 1295.02-02 Retroactive Elections 04/25/2014
201417013 1295.02-02 Retroactive Elections 04/25/2014
201417012 1295.02-02 Retroactive Elections 04/25/2014
201417011 1295.02-02 Retroactive Elections 04/25/2014
201417010 1295.02-02 Retroactive Elections 04/25/2014
201417009 1295.02-02 Retroactive Elections 04/25/2014
201417008 7701.00-00 Definitions 04/25/2014
201417008 9100.00-00 Extension of Time for Making Certain Elections 04/25/2014
201417008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2014
201417007 817.00-00 Treatment of Variable Contracts 04/25/2014
201417007 61.00-00 Gross Income v. Not Gross Income 04/25/2014
201417006 453.09-01 Alternative Basis Recovery 04/25/2014
201417005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/25/2014
201417005 7704.03-00 Qualifying Income 04/25/2014
201417004 7701.00-00 Definitions 04/25/2014
201417004 7701.03-06 Liquidating Trusts 04/25/2014
201417003 2642.00-00 Inclusion Ratio 04/25/2014
201417003 2632.00-00 Special Rules for Allocation of GST Exemption 04/25/2014
201417003 9100.00-00 Extension of Time for Making Certain Elections 04/25/2014
201417002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/25/2014
201417002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/25/2014
201417002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/25/2014
201417002 2601.03-01 Irrevocable Trusts 04/25/2014
201417001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/25/2014
201417001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/25/2014