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
201742019 7701.00-00 Definitions 10/20/2017
201742018 7701.00-00 Definitions 10/20/2017
201742017 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/20/2017
201742016 1362.04-00 Inadvertent Terminations 10/20/2017
201742015 1362.04-00 Inadvertent Terminations 10/20/2017
201742014 468A.04-02 Revised Schedules 10/20/2017
201742013 856.01-00 Income Requirements 10/20/2017
201742012 856.01-00 Income Requirements 10/20/2017
201742011 856.01-00 Income Requirements 10/20/2017
201742010 856.01-00 Income Requirements 10/20/2017
201742009 856.01-00 Income Requirements 10/20/2017
201742008 856.01-00 Income Requirements 10/20/2017
201742007 860D.00-00 REMIC Defined 10/20/2017
201742006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/20/2017
201742006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/20/2017
201742006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/20/2017
201742006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/20/2017
201742005 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742004 7701.00-00 Definitions 10/20/2017
201742004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742003 1362.04-00 Inadvertent Terminations 10/20/2017
201742002 115.00-00 Income of States, Municipalities, etc. 10/20/2017
201742001 754.02-00 Timeliness of Election 10/20/2017
201742001 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017

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