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
199935047 1361.03-01 Grantor Trusts 09/03/1999
199935044 1362.04-00 Inadvertent Terminations 09/03/1999
199934007 1042.02-00 Requirements 08/27/1999
199934003 985.02-02 Currency Gain or Loss Determination 08/27/1999
199934021 1362.04-00 Inadvertent Terminations 08/27/1999
199934009 61.43-00 Form v. Substance 08/27/1999
199934009 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/27/1999
199934012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/27/1999
199934012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/27/1999
199934008 1042.02-00 Requirements 08/27/1999
199934025 408.00-00 Individual Retirement Accounts 08/27/1999
199934025 408.03-00 Rollover Contributions 08/27/1999
199934018 32.02-00 Earned Income 08/27/1999
199934023 1041.01-00 Transfers Incident to Divorce 08/27/1999
199934014 47.02-01 Qualified Rehabilitated Building 08/27/1999
199934014 47.02-06 Qualified Rehabilitation Expenditures 08/27/1999
199934011 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/27/1999
199934005 1362.04-00 Inadvertent Terminations 08/27/1999
199934015 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 08/27/1999
199934016 174.05-01 From Current Deduction to Amortization 08/27/1999
199934024 408.03-00 Rollover Contributions 08/27/1999
199934024 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934002 83.12-00 Property 08/27/1999
199934002 404.10-00 Deferred Compensation 08/27/1999
199934002 419.03-00 Welfare Benefit Fund 08/27/1999