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
200234065 4942.03-05 Qualifying Distribution 08/23/2002
200234065 4943.00-00 Excise Taxes on Excess Business Holdings 08/23/2002
200234065 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/23/2002
200234065 4945.04-06 Expenditure Responsibility 08/23/2002
200234065 6033.02-01 Private Foundation 08/23/2002
200234064 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/23/2002
200234063 41.55-05 Controlled Groups of Corporations 08/23/2002
200234063 41.55-09 Certain Acquisitions and Dispositions 08/23/2002
200234062 2601.03-01 Irrevocable Trusts 08/23/2002
200234062 1361.00-00 Definitions 08/23/2002
200234061 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/23/2002
200234061 368.04-00 Assets for Control of Transferee (Type "D") 08/23/2002
200234060 877.01-00 Principal Purpose--the Avoidance of Tax 08/23/2002
200234059 1362.01-03 Late Elections 08/23/2002
200234058 1362.01-03 Late Elections 08/23/2002
200234057 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234056 61.00-00 Gross Income v. Not Gross Income 08/23/2002
200234056 61.03-00 Loan or Mortgage v. Sale 08/23/2002
200234056 61.43-00 Form v. Substance 08/23/2002
200234056 451.01-00 Annual Theory 08/23/2002
200234055 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 08/23/2002
200234055 2032A.08-04 Perfecting Elections and Agreements 08/23/2002
200234054 856.00-00 Definition of Real Estate Investment Trust 08/23/2002
200234054 856.04-00 Rents From Real Property 08/23/2002
200234053 355.01-01 Split-Off 08/23/2002