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
200736005 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 09/07/2007
200736005 1445.07-00 Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates 09/07/2007
200736005 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 09/07/2007
200736005 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736004 355.01-01 Split-Off 09/07/2007
200736003 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736002 2036.11-00 Transfer v. Not a Transfer 09/07/2007
200736002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/07/2007
200736002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/07/2007
200736002 61.00-00 Gross Income v. Not Gross Income 09/07/2007
200736002 643.06-00 Multiple Trusts 09/07/2007
200736002 661.02-01 Substantial Authority 09/07/2007
200736002 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 09/07/2007
200736002 1001.15-01 Determination Under the Facts 09/07/2007
200736002 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 09/07/2007
200736002 1223.00-00 Holding Period of Capital Assets 09/07/2007
200736002 2501.01-00 Gift v. Not a Gift 09/07/2007
200736001 9100.22-00 Other 09/07/2007
200736001 992.02-00 Election 09/07/2007
200735031 501.04-01 Local Associations of Employees 08/31/2007
200735030 501.07-01 Profit v. Not for Profit 08/31/2007
200735029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/31/2007
200735028 501.07-01 Profit v. Not for Profit 08/31/2007
200735027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/31/2007
200735026 301.00-00 Distributions of Property 08/31/2007