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
201345028 2041.03-00 General Power v. Not a General Power 11/08/2013
201345027 2601.03-01 Irrevocable Trusts 11/08/2013
201345027 2501.01-00 Gift v. Not a Gift 11/08/2013
201345027 2041.03-00 General Power v. Not a General Power 11/08/2013
201345026 2601.03-01 Irrevocable Trusts 11/08/2013
201345026 2501.01-00 Gift v. Not a Gift 11/08/2013
201345026 2041.03-00 General Power v. Not a General Power 11/08/2013
201345025 446.04-00 Change of Methods (Permissible v. Not Permissible) 11/08/2013
201345024 1362.04-00 Inadvertent Terminations 11/08/2013
201345023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 11/08/2013
201345022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/08/2013
201345022 7701.00-00 Definitions 11/08/2013
201345021 856.07-00 Treatment of Wholly Owned Subsidiaries 11/08/2013
201345021 1362.02-00 Termination of Election 11/08/2013
201345020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/08/2013
201345019 468A.01-00 In General 11/08/2013
201345018 1362.00-00 Election by Small Business Corporation 11/08/2013
201345018 1362.04-00 Inadvertent Terminations 11/08/2013
201345017 2642.00-00 Inclusion Ratio 11/08/2013
201345017 9100.00-00 Extension of Time for Making Certain Elections 11/08/2013
201345016 7701.00-00 Definitions 11/08/2013
201345016 9100.00-00 Extension of Time for Making Certain Elections 11/08/2013
201345015 7701.00-00 Definitions 11/08/2013
201345015 9100.00-00 Extension of Time for Making Certain Elections 11/08/2013
201345014 7701.00-00 Definitions 11/08/2013

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