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
200538039 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/23/2005
200538039 501.27-00 Cooperative Hospital Service Organizations 09/23/2005
200538038 9100.00-00 Extension of Time for Making Certain Elections 09/23/2005
200538037 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2005
200538037 9100.00-00 Extension of Time for Making Certain Elections 09/23/2005
200538036 2642.06-00 Special Rules for Certain Inter Vivos Transfers 09/23/2005
200538035 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/23/2005
200538035 2501.01-00 Gift v. Not a Gift 09/23/2005
200538035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/23/2005
200538035 61.00-00 Gross Income v. Not Gross Income 09/23/2005
200538034 401.06-00 Required Distributions 09/23/2005
200538034 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538034 408.00-00 Individual Retirement Accounts 09/23/2005
200538033 401.06-00 Required Distributions 09/23/2005
200538033 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538033 408.00-00 Individual Retirement Accounts 09/23/2005
200538032 408.03-00 Rollover Contributions 09/23/2005
200538031 401.06-00 Required Distributions 09/23/2005
200538031 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538031 408.00-00 Individual Retirement Accounts 09/23/2005
200538030 401.06-00 Required Distributions 09/23/2005
200538030 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538030 408.00-00 Individual Retirement Accounts 09/23/2005
200538029 408.03-00 Rollover Contributions 09/23/2005
200538028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2005