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
199901021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2601.00-00 Tax On Generation Skipping Transfers 01/08/1999
199901020 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999
199901019 1362.02-03 Passive Investment Income 01/08/1999
199901018 468B.06-00 Other Funds 01/08/1999
199901017 1362.04-00 Inadvertent Terminations 01/08/1999
199901016 468A.04-02 Revised Schedules 01/08/1999
199901015 468A.04-02 Revised Schedules 01/08/1999
199901014 457.01-00 Year of Inclusion in Gross Income 01/08/1999
199901014 457.07-01 Separation from Service 01/08/1999
199901013 83.01-00 When Includible in Gross Income 01/08/1999
199901013 402.02-00 Non-Exempt Trust 01/08/1999
199901013 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/08/1999
199901013 451.14-00 Constructive Receipt 01/08/1999
199901013 671.02-00 Persons Treated as Grantors 01/08/1999
199901013 677.00-00 Income for Benefit of Grantor 01/08/1999
199901012 1362.00-00 Election by Small Business Corporation 01/08/1999
199901011 1362.00-00 Election by Small Business Corporation 01/08/1999
199901010 1362.00-00 Election by Small Business Corporation 01/08/1999
199901009 83.01-00 When Includible in Gross Income 01/08/1999
199901009 402.02-00 Non-Exempt Trust 01/08/1999
199901009 451.14-00 Constructive Receipt 01/08/1999