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
200516002 2601.00-00 Tax On Generation Skipping Transfers 04/22/2005
200516001 2601.00-00 Tax On Generation Skipping Transfers 04/22/2005
200516001 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/22/2005
200516001 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 04/22/2005
200516001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/22/2005
200515021 509.02-03 Advance Rulings 04/15/2005
200515021 170.07-05 Governmental Units 04/15/2005
200515020 3231.01-00 Employers v. Not Employers 04/15/2005
200515019 1001.02-07 Property Differing Materially 04/15/2005
200515019 1012.00-00 Basis of Property--Costs 04/15/2005
200515018 9114.03-07 China 04/15/2005
200515017 877.01-00 Principal Purpose--the Avoidance of Tax 04/15/2005
200515016 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 04/15/2005
200515015 9100.22-00 Other 04/15/2005
200515015 1503.04-04 Dual Resident Corporation 04/15/2005
200515014 41.00-00 Credit for Increasing Research Activities 04/15/2005
200515013 355.01-00 Spin-Off 04/15/2005
200515013 368.04-00 Assets for Control of Transferee (Type "D") 04/15/2005
200515012 368.03-00 Stock for Property (Type "C") 04/15/2005
200515012 368.08-06 Business Enterprise Continuity 04/15/2005
200515011 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 04/15/2005
200515010 338.01-02 Time in which Election must be made 04/15/2005
200515010 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/15/2005
200515009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/15/2005
200515008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/15/2005

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