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
200628017 7701.00-00 Definitions 07/14/2006
200628016 1362.01-03 Late Elections 07/14/2006
200628015 1362.01-03 Late Elections 07/14/2006
200628014 1362.04-00 Inadvertent Terminations 07/14/2006
200628013 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2006
200628012 7701.00-00 Definitions 07/14/2006
200628012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2006
200628011 7701.00-00 Definitions 07/14/2006
200628011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2006
200628010 9100.00-00 Extension of Time for Making Certain Elections 07/14/2006
200628010 7701.00-00 Definitions 07/14/2006
200628009 9100.22-00 Other 07/14/2006
200628008 7701.00-00 Definitions 07/14/2006
200628007 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/14/2006
200628007 2056.07-00 Qualified Terminable Interest Property 07/14/2006
200628007 2207A.02-00 Recovery With Respect to Gift Tax 07/14/2006
200628007 2519.00-00 Disposition of Certain Life Estates 07/14/2006
200628007 2702.00-00 Special Valuation Rules for Transfers in Trust 07/14/2006
200628006 1362.01-03 Late Elections 07/14/2006
200628005 1362.02-03 Passive Investment Income 07/14/2006
200628004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2006
200628003 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 07/14/2006
200628002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/14/2006
200628002 368.04-00 Assets for Control of Transferee (Type "D") 07/14/2006
200628001 851.02-00 Gross Income Requirement 07/14/2006

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