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
201442056 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 10/17/2014
201442055 6204.00-00 Supplemental Assessments 10/17/2014
201442054 172.07-00 Deferred Statutory or Tort Liability Losses 10/17/2014
201442053 2511.04-00 Gifts Indirectly Made 10/17/2014
201442053 2701.01-01 Subtraction Method of Valuation 10/17/2014
201442053 2701.11-05 Certain Changes Treated as Transfers 10/17/2014
201442052 163.00-00 Interest 10/17/2014
201442051 446.04-00 Change of Methods (Permissible v. Not Permissible) 10/17/2014
201442051 446.04-01 Correction of Method or Error 10/17/2014
201442051 446.04-03 Consent Needed 10/17/2014
201442050 446.04-00 Change of Methods (Permissible v. Not Permissible) 10/17/2014
201442050 446.04-01 Correction of Method or Error 10/17/2014
201442050 446.04-03 Consent Needed 10/17/2014
201442049 446.04-01 Correction of Method or Error 10/17/2014
201442049 446.33-00 Hedging transactions 10/17/2014
201442049 481.02-02 Involuntary 10/17/2014
201442048 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/17/2014
201442047 1362.00-00 Election by Small Business Corporation 10/17/2014
201442047 1362.04-00 Inadvertent Terminations 10/17/2014
201442046 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/17/2014
201442046 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/17/2014
201442046 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/17/2014
201442046 2601.00-00 Tax On Generation Skipping Transfers 10/17/2014
201442045 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/17/2014
201442045 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/17/2014