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
200536024 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/09/2005
200536023 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/09/2005
200536022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/09/2005
200536021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/09/2005
200536020 06.01.00-00 ATTORNEYS: Authority 09/09/2005
200536019 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/09/2005
200536019 6501.03-02 Computation 09/09/2005
200536019 6401.00-00 Amounts Treated as Overpayments 09/09/2005
200536019 6401.01-00 Assessment or Collection After Limitation Period 09/09/2005
200536018 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/09/2005
200536017 367.00-00 Foreign Corporations 09/09/2005
200536017 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 09/09/2005
200536016 9100.00-00 Extension of Time for Making Certain Elections 09/09/2005
200536016 2057.00-00 Qualified Family Business Interests 09/09/2005
200536015 2056.07-00 Qualified Terminable Interest Property 09/09/2005
200536014 71.00-00 Alimony--Separate Maintenance Payments 09/09/2005
200536013 642.03-00 Charitable Deduction 09/09/2005
200536013 671.03-00 Allocation of Income and Deductions 09/09/2005
200536013 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/09/2005
200536012 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536011 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536010 9100.09-00 Section 442; Accounting Periods 09/09/2005
200536009 355.01-01 Split-Off 09/09/2005
200536008 332.00-00 Complete Liquidation of Subsidiaries 09/09/2005

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