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
200019015 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019014 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019014 1031.05-00 Deferred Exchanges 05/12/2000
200019014 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019014 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019014 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019014 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/12/2000
200019012 936.00-00 Puerto Rico and Possession Tax Credit 05/12/2000
200019011 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 05/12/2000
200019010 162.36-02 Covered Employees 05/12/2000
200019009 9999.98-00 Not Able to Identify Under Present List 05/12/2000
200019008 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019007 1362.01-02 Election After Termination 05/12/2000
200019006 641.01-00 Property Held in Trust 05/12/2000
200019006 671.02-00 Persons Treated as Grantors 05/12/2000
200019006 673.01-00 Value of Reversionary Interests 05/12/2000
200019006 677.04-00 Discharge of Obligation of Grantor or Spouse 05/12/2000
200019006 674.02-00 Powers to Distribute Corpus 05/12/2000
200019006 675.04-00 General Powers of Administration 05/12/2000
200019006 676.00-00 Power to Revoke 05/12/2000
200019006 461.07-02 Cash Basis 05/12/2000
200019005 104.01-00 Health and Accident Insurance 05/12/2000
200019004 41.01-00 Alternative Incremental Credit 05/12/2000
200019003 41.01-00 Alternative Incremental Credit 05/12/2000

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