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
201433010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/15/2014
201433009 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 08/15/2014
201433008 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/15/2014
201433008 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433007 332.00-00 Complete Liquidation of Subsidiaries 08/15/2014
201433007 355.01-00 Spin-Off 08/15/2014
201433007 368.04-00 Assets for Control of Transferee (Type "D") 08/15/2014
201433006 2033.00-00 Property in Which Decedent Had an Interest 08/15/2014
201433006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/15/2014
201433006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/15/2014
201433006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/15/2014
201433006 2041.03-00 General Power v. Not a General Power 08/15/2014
201433006 2501.01-00 Gift v. Not a Gift 08/15/2014
201433006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/15/2014
201433006 2601.03-01 Irrevocable Trusts 08/15/2014
201433005 856.01-00 Income Requirements 08/15/2014
201433004 9100.22-00 Other 08/15/2014
201433003 9100.22-00 Other 08/15/2014
201433003 992.02-00 Election 08/15/2014
201433002 911.11-03 Reelection 08/15/2014
201433001 856.07-00 Treatment of Wholly Owned Subsidiaries 08/15/2014
201433001 9100.01-00 Section 42; Low-Income Housing Credit 08/15/2014
201433000 6110.00-00 Index for Public Inspection of Written Determination 08/15/2014
201432037 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 08/08/2014
201432036 408.03-00 Rollover Contributions 08/08/2014