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
201046008 7702.00-00 Life Insurance Contract Defined 11/19/2010
201046008 7702.02-00 Cash Value Accumulation Test 11/19/2010
201046008 7702.17-00 Change in Benefits During First 15 Years 11/19/2010
201046007 59.00-00 Other Definitions and Special Rules 11/19/2010
201046007 9100.00-00 Extension of Time for Making Certain Elections 11/19/2010
201046006 1362.01-03 Late Elections 11/19/2010
201046005 1362.04-00 Inadvertent Terminations 11/19/2010
201046004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/19/2010
201046003 7701.00-00 Definitions 11/19/2010
201046002 9100.10-01 Accounting Methods 11/19/2010
201046001 1382.00-00 Taxable Income of Cooperatives 11/19/2010
201046001 199.06-00 Agricultural and Horticultural Cooperatives 11/19/2010
201045034 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/12/2010
201045034 501.06-01 Performance of Particular Services for Members 11/12/2010
201045034 501.06-02 Conduct of Business for Profit 11/12/2010
201045033 4945.04-04 Grants to Individuals 11/12/2010
201045032 4945.04-04 Grants to Individuals 11/12/2010
201045031 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/12/2010
201045030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2010
201045029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2010
201045028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2010
201045027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2010
201045026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2010
201045025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2010
201045023 104.03-00 Damages 11/12/2010

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