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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200020020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020020 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020019 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020019 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020018 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/19/2000
200020017 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020016 877.07-00 Ruling Submission by Expatriating Citizen 05/19/2000
200020015 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020015 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020014 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020014 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020013 1362.02-03 Passive Investment Income 05/19/2000
200020012 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020012 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020011 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 05/19/2000
200020010 665.00-00 Definitions Applicable to Subpart D 05/19/2000

Official Adobe Website