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
200340015 2601.00-00 Tax On Generation Skipping Transfers 10/03/2003
200340015 61.14-00 Property Transactions 10/03/2003
200340015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/03/2003
200340014 9100.00-00 Extension of Time for Making Certain Elections 10/03/2003
200340013 2632.01-00 Time and Manner of Allocation 10/03/2003
200340013 2642.00-00 Inclusion Ratio 10/03/2003
200340013 9100.00-00 Extension of Time for Making Certain Elections 10/03/2003
200340012 6166.00-00 Extension of Time to Pay Estate Tax 10/03/2003
200340012 6166.03-00 Active Trade or Business 10/03/2003
200340012 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 10/03/2003
200340011 831.03-00 Whether Company Qualifies as Insurance Company 10/03/2003
200340011 832.00-00 Insurance Company Taxable Income 10/03/2003
200340010 1362.01-03 Late Elections 10/03/2003
200340009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340007 142.06-00 Local Furnishing of Electrical Energy or Gas 10/03/2003
200340006 142.06-00 Local Furnishing of Electrical Energy or Gas 10/03/2003
200340005 42.08-04 Buildings Financed with Tax-Exempt Bonds 10/03/2003
200340004 61.00-00 Gross Income v. Not Gross Income 10/03/2003
200340004 6041.00-00 Information at Source 10/03/2003
200340003 1362.01-03 Late Elections 10/03/2003
200340002 1362.01-03 Late Elections 10/03/2003
200340001 2055.07-00 Transfers Not Exclusively for Charitable Purposes 10/03/2003
200339056 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 09/26/2003
200339055 414.07-00 Governmental Plan 09/26/2003