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
200036018 9100.00-00 Extension of Time for Making Certain Elections 09/08/2000
200036017 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036016 955.02-01 Related Group Elections 09/08/2000
200036015 263A.03-00 Capitalization of Costs 09/08/2000
200036015 1059A.00-00 Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons 09/08/2000
200036015 1059A.05-00 Finality of Customs Values 09/08/2000
200036014 453.09-01 Alternative Basis Recovery 09/08/2000
200036013 2601.03-01 Irrevocable Trusts 09/08/2000
200036013 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/08/2000
200036013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200036013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/08/2000
200036013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/08/2000
200036012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200036012 2039.02-00 Amount to Be Included 09/08/2000
200036011 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 09/08/2000
200036010 468A.00-00 Special Rules for Decommissioning Cost 09/08/2000
200036010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 09/08/2000
200036010 1012.06-00 Liabilities Assumed as Purchase Price 09/08/2000
200036010 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 09/08/2000
200036009 461.01-04 Reserve for Estimated Expenses 09/08/2000
200036008 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/08/2000
200036007 702.01-09 Credits 09/08/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036005 832.05-00 Premiums Earned 09/08/2000

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