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
200532032 851.02-00 Gross Income Requirement 08/12/2005
200532031 2642.00-00 Inclusion Ratio 08/12/2005
200532031 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532030 468A.04-02 Revised Schedules 08/12/2005
200532029 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/12/2005
200532028 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532028 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532027 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532027 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532026 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532025 6041.00-00 Information at Source 08/12/2005
200532024 2601.03-01 Irrevocable Trusts 08/12/2005
200532024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200532023 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532023 2642.00-00 Inclusion Ratio 08/12/2005
200532022 664.03-02 Charitable Remainder Unitrust 08/12/2005
200532021 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/12/2005
200532021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/12/2005
200532020 9100.22-00 Other 08/12/2005
200532020 1503.04-04 Dual Resident Corporation 08/12/2005
200532019 2601.03-01 Irrevocable Trusts 08/12/2005
200532019 2041.03-00 General Power v. Not a General Power 08/12/2005
200532019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/12/2005
200532018 754.02-00 Timeliness of Election 08/12/2005