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
200540007 2652.01-02 Special Election for QTIP 10/07/2005
200540006 1361.03-02 Qualified Subchapter S Trusts 10/07/2005
200540006 1362.04-00 Inadvertent Terminations 10/07/2005
200540005 472.05-01 Applied on Controlled-Group Basis 10/07/2005
200540004 2601.00-00 Tax On Generation Skipping Transfers 10/07/2005
200540003 9100.00-00 Extension of Time for Making Certain Elections 10/07/2005
200540003 2056.07-00 Qualified Terminable Interest Property 10/07/2005
200540002 355.01-00 Spin-Off 10/07/2005
200540002 368.04-00 Assets for Control of Transferee (Type "D") 10/07/2005
200540001 368.08-06 Business Enterprise Continuity 10/07/2005
200539032 412.01-00 Funding Standard Account 09/30/2005
200539031 408.03-00 Rollover Contributions 09/30/2005
200539030 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/30/2005
200539029 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/30/2005
200539028 4945.00-00 Excise Taxes on Taxable Expenditures 09/30/2005
200539027 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/30/2005
200539026 862.00-00 Income From Sources Without U.S. 09/30/2005
200539026 861.07-00 Sale of Personal Property 09/30/2005
200539025 2642.00-00 Inclusion Ratio 09/30/2005
200539025 9100.00-00 Extension of Time for Making Certain Elections 09/30/2005
200539024 2041.03-00 General Power v. Not a General Power 09/30/2005
200539024 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/30/2005
200539024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539023 9100.00-00 Extension of Time for Making Certain Elections 09/30/2005
200539023 9100.22-00 Other 09/30/2005

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