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
200601026 3231.01-00 Employers v. Not Employers 01/06/2006
200601025 3231.01-00 Employers v. Not Employers 01/06/2006
200601024 664.03-02 Charitable Remainder Unitrust 01/06/2006
200601023 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/06/2006
200601022 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/06/2006
200601021 142.04-00 Qualified Residential Rental Project 01/06/2006
200601020 168.31-00 Property on Indian Reservations 01/06/2006
200601019 168.31-00 Property on Indian Reservations 01/06/2006
200601018 1362.01-03 Late Elections 01/06/2006
200601017 1502.21-00 Consolidated Net Operating Loss Deduction 01/06/2006
200601017 9100.22-00 Other 01/06/2006
200601016 1504.00-00 Definitions 01/06/2006
200601015 1504.00-00 Definitions 01/06/2006
200601014 41.00-00 Credit for Increasing Research Activities 01/06/2006
200601013 41.00-00 Credit for Increasing Research Activities 01/06/2006
200601012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/06/2006
200601012 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/06/2006
200601012 1223.00-00 Holding Period of Capital Assets 01/06/2006
200601012 2501.01-00 Gift v. Not a Gift 01/06/2006
200601012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/06/2006
200601011 9100.09-00 Section 442; Accounting Periods 01/06/2006
200601010 2601.00-00 Tax On Generation Skipping Transfers 01/06/2006
200601009 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/06/2006
200601008 7701.00-00 Definitions 01/06/2006
200601008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/06/2006