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
201418007 2601.00-00 Tax On Generation Skipping Transfers 05/02/2014
201418006 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/02/2014
201418005 2601.03-08 Constructive Additions 05/02/2014
201418004 1362.04-00 Inadvertent Terminations 05/02/2014
201418003 2632.00-00 Special Rules for Allocation of GST Exemption 05/02/2014
201418003 2642.00-00 Inclusion Ratio 05/02/2014
201418003 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 05/02/2014
201418002 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418001 2601.00-00 Tax On Generation Skipping Transfers 05/02/2014
201418001 2642.00-00 Inclusion Ratio 05/02/2014
201417028 408.03-00 Rollover Contributions 04/25/2014
201417027 9100.00-00 Extension of Time for Making Certain Elections 04/25/2014
201417026 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/25/2014
201417025 401.29-00 Cash or Deferred Arrangements 04/25/2014
201417025 402.01-00 Exempt Trust 04/25/2014
201417025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/25/2014
201417025 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 04/25/2014
201417025 414.09-00 Certain Employee Contributions 04/25/2014
201417024 501.03-30 Organizational and Operational Tests 04/25/2014
201417023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/25/2014
201417022 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/25/2014
201417022 4942.03-05 Qualifying Distribution 04/25/2014
201417022 4945.00-00 Excise Taxes on Taxable Expenditures 04/25/2014

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