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
200448055 412.06-00 Minimum Funding Waiver 11/26/2004
200448054 412.06-00 Minimum Funding Waiver 11/26/2004
200448053 412.06-00 Minimum Funding Waiver 11/26/2004
200448052 408.03-00 Rollover Contributions 11/26/2004
200448051 4943.04-03 Business Enterprise 11/26/2004
200448050 4943.04-03 Business Enterprise 11/26/2004
200448049 4943.04-03 Business Enterprise 11/26/2004
200448048 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/26/2004
200448048 512.02-00 Partnerships 11/26/2004
200448047 1273.02-00 Issue Price 11/26/2004
200448046 807.03-00 Method of Computing Reserves for Purposes of Computing Income 11/26/2004
200448046 807.03-02 Tax Reserve Method 11/26/2004
200448046 807.04-00 Special Rules for Computing Reserve 11/26/2004
200448045 6201.00-00 Assessment Authority 11/26/2004
200448045 6201.03-00 Miscellaneous Taxes 11/26/2004
200448044 1362.04-00 Inadvertent Terminations 11/26/2004
200448043 2652.01-02 Special Election for QTIP 11/26/2004
200448043 2654.00-00 Special Rules 11/26/2004
200448043 9100.22-00 Other 11/26/2004
200448042 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448041 1362.04-00 Inadvertent Terminations 11/26/2004
200448040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448040 61.00.00-00 PAYMENT 11/26/2004
200448040 643.06-00 Multiple Trusts 11/26/2004