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
201049015 851.02-00 Gross Income Requirement 12/10/2010
201049014 1502.75-00 Filing Requirements 12/10/2010
201049013 856.00-00 Definition of Real Estate Investment Trust 12/10/2010
201049012 2601.00-00 Tax On Generation Skipping Transfers 12/10/2010
201049012 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010
201049011 1362.01-03 Late Elections 12/10/2010
201049010 1362.01-03 Late Elections 12/10/2010
201049009 468A.01-00 In General 12/10/2010
201049008 2601.03-01 Irrevocable Trusts 12/10/2010
201049007 1382.00-00 Taxable Income of Cooperatives 12/10/2010
201049007 199.06-00 Agricultural and Horticultural Cooperatives 12/10/2010
201049006 453.05-00 Disposition of Obligations 12/10/2010
201049006 453.13-01 Exceptions to Dealer Dispositions 12/10/2010
201049005 468A.01-00 In General 12/10/2010
201049004 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010
201049004 565.00-00 Consent Dividends 12/10/2010
201049003 141.01-01 Business Use Test 12/10/2010
201049002 1362.01-03 Late Elections 12/10/2010
201049001 992.02-00 Election 12/10/2010
201049001 9100.22-00 Other 12/10/2010
201048046 408.03-00 Rollover Contributions 12/03/2010
201048045 501.03-30 Organizational and Operational Tests 12/03/2010
201048044 401.08-00 Requirement of Joint and Survivor Annuity and Preretirement Survivor Annuity (See Also 417.00-00|et. seq.) 12/03/2010
201048044 417.00-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 12/03/2010
201048043 6227.00-00 Administrative Adjustments Requests 12/03/2010

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