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
200539022 664.03-02 Charitable Remainder Unitrust 09/30/2005
200539022 2055.10-00 Death Taxes Payable Out of Charitable Transfers 09/30/2005
200539021 9100.22-00 Other 09/30/2005
200539021 1503.04-04 Dual Resident Corporation 09/30/2005
200539020 7701.00-00 Definitions 09/30/2005
200539020 9100.00-00 Extension of Time for Making Certain Elections 09/30/2005
200539019 1362.01-03 Late Elections 09/30/2005
200539018 9100.00-00 Extension of Time for Making Certain Elections 09/30/2005
200539018 856.00-00 Definition of Real Estate Investment Trust 09/30/2005
200539017 9100.00-00 Extension of Time for Making Certain Elections 09/30/2005
200539017 7701.00-00 Definitions 09/30/2005
200539016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/30/2005
200539015 1362.01-03 Late Elections 09/30/2005
200539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/30/2005
200539013 1362.01-03 Late Elections 09/30/2005
200539012 2601.01-00 Effective Dates 09/30/2005
200539012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/30/2005
200539012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539012 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/30/2005
200539012 1223.00-00 Holding Period of Capital Assets 09/30/2005
200539012 665.00-00 Definitions Applicable to Subpart D 09/30/2005
200539011 2601.01-00 Effective Dates 09/30/2005
200539011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/30/2005
200539011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539011 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/30/2005

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