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
201617004 264.04-00 Key Persons 04/22/2016
201617004 264.05-00 Allocation of Interest Expense to Policy Cash Values 04/22/2016
201617004 72.07-00 Amounts Not Receivable as Annuities 04/22/2016
201617004 72.19-00 Required Distributions Where Holder Dies 04/22/2016
201617004 72.22-00 Treatment of Modified Endowment Contracts 04/22/2016
201617004 7702.00-00 Life Insurance Contract Defined 04/22/2016
201617004 7702.17-00 Change in Benefits During First 15 Years 04/22/2016
201617004 7702A.03-03 Treatment of Material Changes 04/22/2016
201617003 2010.00-00 Unified Credit Against Estate Tax 04/22/2016
201617003 9100.00-00 Extension of Time for Making Certain Elections 04/22/2016
201617002 1012.00-00 Basis of Property--Costs 04/22/2016
201617002 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/22/2016
201617002 61.00-00 Gross Income v. Not Gross Income 04/22/2016
201617002 61.13-00 Refunds and Reimbursements 04/22/2016
201617002 61.13-06 Moving Expenses 04/22/2016
201617001 1362.04-00 Inadvertent Terminations 04/22/2016
201617000 6110.00-00 Index for Public Inspection of Written Determination 04/22/2016
201616013 408.03-00 Rollover Contributions 04/15/2016
201616012 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/15/2016
201616011 6201.01-06 Assessment of Criminal Restitution 04/15/2016
201616010 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 04/15/2016
201616009 172.01-00 Carryback and Carryover 04/15/2016
201616009 9100.00-00 Extension of Time for Making Certain Elections 04/15/2016
201616008 9832.00-00 Definitions for Chapter 100 04/15/2016
201616007 42.00-00 Low-Income Housing Credit 04/15/2016