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
201210008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/09/2012
201210008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/09/2012
201210008 2652.01-00 Transferor Defined 03/09/2012
201210008 2642.01-00 Inclusion Ratio Defined 03/09/2012
201210008 2632.00-00 Special Rules for Allocation of GST Exemption 03/09/2012
201210007 528.00-00 Certain Homeowners Associations 03/09/2012
201210007 9100.34-00 Section 528 Election to be Treated as Homeowner Association 03/09/2012
201210006 9100.00-00 Extension of Time for Making Certain Elections 03/09/2012
201210005 168.36-00 Additional First Year Depreciation 03/09/2012
201210004 168.36-00 Additional First Year Depreciation 03/09/2012
201210003 613A.03-01 General Rule 03/09/2012
201210003 613A.04-02 Retailers Excluded 03/09/2012
201210002 2601.03-01 Irrevocable Trusts 03/09/2012
201210002 2501.01-00 Gift v. Not a Gift 03/09/2012
201210001 2601.03-01 Irrevocable Trusts 03/09/2012
201210001 2501.01-00 Gift v. Not a Gift 03/09/2012
201208044 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2012
201208043 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/24/2012
201208042 412.00-00 Minimum Funding Standards 02/24/2012
201208041 408.03-00 Rollover Contributions 02/24/2012
201208040 408.03-00 Rollover Contributions 02/24/2012
201208039 401.06-00 Required Distributions 02/24/2012
201208039 401.06-02 Employee Dies Before Entire Interest Distributed 02/24/2012
201208039 408.00-00 Individual Retirement Accounts 02/24/2012
201208038 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/24/2012

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