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
201642039 408.03-00 Rollover Contributions 10/14/2016
201642038 4945.04-04 Grants to Individuals 10/14/2016
201642037 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/14/2016
201642036 501.07-00 Social Clubs 10/14/2016
201642036 501.07-06 Payment of Benefits to Members 10/14/2016
201642035 1222.00-00 Other Terms Relating to Capital Gains and Losses 10/14/2016
201642035 1234A.00-00 Gains or Losses From Certain Terminations 10/14/2016
201642035 165.00-00 Deductions For Losses 10/14/2016
201642034 166.03-00 Partially Worthless Debt 10/14/2016
201642034 832.06-00 Losses Incurred 10/14/2016
201642033 199.04-01 Cost of Goods Sold Allocable to Domestic Production Gross Receipts 10/14/2016
201642032 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 10/14/2016
201642032 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/14/2016
201642032 848.05-03 Special Rules for Reinsurance 10/14/2016
201642032 848.06-06 Treatment of Reinsurance Contract 10/14/2016
201642031 2010.04-00 Portability Election under � 2010(c)(5)(A) 10/14/2016
201642031 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 10/14/2016
201642030 2041.03-00 General Power v. Not a General Power 10/14/2016
201642030 2501.01-00 Gift v. Not a Gift 10/14/2016
201642030 2601.03-01 Irrevocable Trusts 10/14/2016
201642029 2041.03-00 General Power v. Not a General Power 10/14/2016
201642029 2501.01-00 Gift v. Not a Gift 10/14/2016
201642029 2601.03-01 Irrevocable Trusts 10/14/2016
201642028 2041.03-00 General Power v. Not a General Power 10/14/2016
201642028 2501.01-00 Gift v. Not a Gift 10/14/2016