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
199936018 280F.05-06 Means of Transportation 09/10/1999
199936018 280F.05-10 Passenger Automobiles 09/10/1999
199936017 1362.01-03 Late Elections 09/10/1999
199936016 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936015 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936014 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936013 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936012 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/10/1999
199936012 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/10/1999
199936012 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999
199936012 482.02-00 Control 09/10/1999
199936011 707.00-00 Transactions Between Partner and Partnership 09/10/1999
199936011 701.00-00 Partners, Not Partnerships, Subject to Tax 09/10/1999
199936010 2055.07-00 Transfers Not Exclusively for Charitable Purposes 09/10/1999
199936010 2055.12-05 Unitrusts 09/10/1999
199936010 9999.98-00 Not Able to Identify Under Present List 09/10/1999
199936009 148.08-07 Small Governmental Unit Exception 09/10/1999
199936008 280G.01-00 Definitions 09/10/1999
199936008 4999.00-00 Golden Parachute Payments 09/10/1999
199936007 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/10/1999
199936006 301.00-00 Distributions of Property 09/10/1999
199936006 267.07-02 Deferral of Loss from Sale or Exchange Between Members 09/10/1999
199936005 9100.09-00 Section 442; Accounting Periods 09/10/1999
199936004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/10/1999
199936004 2601.00-00 Tax On Generation Skipping Transfers 09/10/1999