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
200010051 1361.04-00 Straight Debt Safe Harbor 03/10/2000
200010050 985.01-00 Functional Currency of a QBU 03/10/2000
200010049 1362.01-03 Late Elections 03/10/2000
200010048 1256.00-00 Section 1256 Contracts Marked to Market 03/10/2000
200010047 468A.04-02 Revised Schedules 03/10/2000
200010046 6402.04-00 Requirement That a Claim Be Filed 03/10/2000
200010046 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 03/10/2000
200010046 6611.09-00 No Interest Until Return in Processible Form 03/10/2000
200010045 9100.10-01 Accounting Methods 03/10/2000
200010044 1362.01-03 Late Elections 03/10/2000
200010043 1362.01-03 Late Elections 03/10/2000
200010042 9100.18-00 Section 927; FSC Election 03/10/2000
200010042 927.04-00 Election and Termination of Election 03/10/2000
200010041 936.00-00 Puerto Rico and Possession Tax Credit 03/10/2000
200010040 936.00-00 Puerto Rico and Possession Tax Credit 03/10/2000
200010039 1361.05-00 Qualified Subchapter S Subsidiary 03/10/2000
200010038 1362.02-03 Passive Investment Income 03/10/2000
200010037 2601.03-01 Irrevocable Trusts 03/10/2000
200010037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010037 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/10/2000
200010037 1223.00-00 Holding Period of Capital Assets 03/10/2000
200010037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/10/2000
200010036 170.00-00 Charitable, Etc. Contributions and Gifts 03/10/2000
200010036 675.00-00 Administrative Powers 03/10/2000
200010036 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/10/2000

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