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
201515015 7701.00-00 Definitions 04/10/2015
201515015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2015
201515014 468A.04-02 Revised Schedules 04/10/2015
201515013 1362.01-00 Eligible v. Ineligible 04/10/2015
201515013 1362.04-00 Inadvertent Terminations 04/10/2015
201515012 1381.00-00 Organizations to Which Part Applies 04/10/2015
201515011 1362.02-03 Passive Investment Income 04/10/2015
201515011 1362.04-00 Inadvertent Terminations 04/10/2015
201515010 1362.04-00 Inadvertent Terminations 04/10/2015
201515009 856.02-00 Investment Requirements 04/10/2015
201515008 198.01-00 Failrue to Make a Timely Section 198 Election 04/10/2015
201515008 9100.22-00 Other 04/10/2015
201515007 167.13-05 Buildings 04/10/2015
201515007 168.00-00 Modified Accelerated Cost Recovery System 04/10/2015
201515007 263.01-00 Construction Costs 04/10/2015
201515007 263A.02-10 Substantially Constructed Self-Constructed Property 04/10/2015
201515007 42.03-00 Qualified Basis 04/10/2015
201515006 1297.00-00 Special Rules 04/10/2015
201515005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/10/2015
201515005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
201515005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/10/2015
201515005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2015
201515005 2601.00-00 Tax On Generation Skipping Transfers 04/10/2015
201515004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/10/2015
201515004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015

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