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
201815001 2032.00-00 Alternate Valuation 04/13/2018
201815001 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815000 6110.00-00 Index for Public Inspection of Written Determination 04/13/2018
201814014 4945.04-04 Grants to Individuals 04/06/2018
201814013 4945.04-04 Grants to Individuals 04/06/2018
201814012 501.12-00 Local Benevolent Life Insurance Associations, etc. 04/06/2018
201814011 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/06/2018
201814011 501.06-02 Conduct of Business for Profit 04/06/2018
201814010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/06/2018
201814010 501.03-05 Corporations 04/06/2018
201814010 501.36-01 Section 501(c)(3) Organizations 04/06/2018
201814009 501.03-30 Organizational and Operational Tests 04/06/2018
201814008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2018
201814008 9100.00-00 Extension of Time for Making Certain Elections 04/06/2018
201814007 7701.00-00 Definitions 04/06/2018
201814006 1295.02-02 Retroactive Elections 04/06/2018
201814005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/06/2018
201814005 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018
201814004 2032A.00-00 Valuation of Farm Real Property 04/06/2018
201814004 9100.00-00 Extension of Time for Making Certain Elections 04/06/2018
201814003 7701.00-00 Definitions 04/06/2018
201814002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/06/2018
201814002 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018

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