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
201333007 368.04-00 Assets for Control of Transferee (Type "D") 08/16/2013
201333007 368.06-00 Change in Identity, etc. (Type "F") 08/16/2013
201333007 338.02-00 Qualified Stock Purchase 08/16/2013
201333007 197.00-00 Amortization of Goodwill & Certain Other Intangibles 08/16/2013
201333007 1239.02-00 Related Persons 08/16/2013
201333007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/16/2013
201333006 2055.12-10 Reformations of Nonqualifying Interests 08/16/2013
201333006 664.03-01 Charitable Remainder Annuity Trust 08/16/2013
201333005 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/16/2013
201333004 1295.02-02 Retroactive Elections 08/16/2013
201333003 355.03-00 Active Business 08/16/2013
201333002 1362.04-00 Inadvertent Terminations 08/16/2013
201333001 9100.11-00 Section 472; LIFO Election 08/16/2013
201332016 408.03-00 Rollover Contributions 08/09/2013
201332015 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 08/09/2013
201332014 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 08/09/2013
201332013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/09/2013
201332012 664.00-00 Charitable Remainder Trusts 08/09/2013
201332012 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/09/2013
201332011 664.00-00 Charitable Remainder Trusts 08/09/2013
201332011 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/09/2013
201331012 408.03-00 Rollover Contributions 08/02/2013
201331011 408.03-00 Rollover Contributions 08/02/2013
201331010 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/02/2013
201331010 408.03-00 Rollover Contributions 08/02/2013

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