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
201843006 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843006 2642.00-00 Inclusion Ratio 10/26/2018
201843006 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843005 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843005 2642.00-00 Inclusion Ratio 10/26/2018
201843005 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843004 856.00-00 Definition of Real Estate Investment Trust 10/26/2018
201843004 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843003 468A.04-02 Revised Schedules 10/26/2018
201843002 1502.76-00 Taxable Year of Members of Group 10/26/2018
201843001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/26/2018
201843001 9100.22-00 Other 10/26/2018
201843000 6110.00-00 Index for Public Inspection of Written Determination 10/26/2018
201842009 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/19/2018
201842008 4945.04-04 Grants to Individuals 10/19/2018
201842007 4945.04-04 Grants to Individuals 10/19/2018
201842006 166.00-00 Bad Debts 10/19/2018
201842006 271.01-00 Definition of Political Party 10/19/2018
201842005 9100.22-00 Other 10/19/2018