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
200251005 1362.04-00 Inadvertent Terminations 12/20/2002
200251004 215.00-00 Alimony, etc., Payments 12/20/2002
200251003 9114.01-20 Students and Trainees 12/20/2002
200251003 9114.03-43 Czech Republic 12/20/2002
200251003 9114.03-48 Slovak Republic 12/20/2002
200251002 6302.00-00 Mode or Time of Collection 12/20/2002
200251002 6532.03-01 Fraud or Misrepresentation of a Material Fact 12/20/2002
200251002 7405.00-00 Action for Recovery of Erroneous Refunds 12/20/2002
200251001 1313.01-00 Determination v. No Determination 12/20/2002
200250039 414.00-00 Definitions and Special Rules 12/13/2002
200250039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/13/2002
200250038 4945.00-00 Excise Taxes on Taxable Expenditures 12/13/2002
200250037 408.00-00 Individual Retirement Accounts 12/13/2002
200250036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/13/2002
200250035 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002
200250034 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002
200250033 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 12/13/2002
200250033 2519.00-00 Disposition of Certain Life Estates 12/13/2002
200250033 2702.00-00 Special Valuation Rules for Transfers in Trust 12/13/2002
200250032 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002
200250031 141.06-01 Defeasance 12/13/2002
200250030 216.01-02 Gross Income Requirement 12/13/2002
200250029 170.12-06 Beneficiaries Limited to Small Class 12/13/2002
200250028 9100.09-00 Section 442; Accounting Periods 12/13/2002
200250027 453.08-01 Election After Revocation 12/13/2002

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