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
200547018 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 11/25/2005
200547017 412.06-00 Minimum Funding Waiver 11/25/2005
200547016 501.07-05 Business with Nonmembers 11/25/2005
200547015 501.07-05 Business with Nonmembers 11/25/2005
200547014 501.07-05 Business with Nonmembers 11/25/2005
200547013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/25/2005
200547012 6011.02-00 Incomplete Returns 11/25/2005
200547011 6402.00-00 Authority to Make Credits or Refunds 11/25/2005
200547010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/25/2005
200547010 2601.00-00 Tax On Generation Skipping Transfers 11/25/2005
200547009 9100.22-00 Other 11/25/2005
200547009 1503.04-00 Dual Consolidated Loss 11/25/2005
200547008 1362.01-03 Late Elections 11/25/2005
200547007 423.00-00 Employee Stock Purchase Plans 11/25/2005
200547006 162.36-02 Covered Employees 11/25/2005
200547005 468A.04-02 Revised Schedules 11/25/2005
200547004 1502.31-01 Stock Basis After a Group Structure Change 11/25/2005
200547004 9100.22-00 Other 11/25/2005
200547003 453.09-01 Alternative Basis Recovery 11/25/2005
200547002 877.00-00 Expatriation to Avoid Tax 11/25/2005
200547001 877.00-00 Expatriation to Avoid Tax 11/25/2005
200546055 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2005
200546055 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/18/2005
200546055 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/18/2005
200546055 2601.03-01 Irrevocable Trusts 11/18/2005