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
199936036 2519.00-00 Disposition of Certain Life Estates 09/10/1999
199936035 1362.00-00 Election by Small Business Corporation 09/10/1999
199936034 1362.00-00 Election by Small Business Corporation 09/10/1999
199936033 1362.01-03 Late Elections 09/10/1999
199936032 7701.03-00 Association v. Trust 09/10/1999
199936031 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/10/1999
199936031 2033.00-00 Property in Which Decedent Had an Interest 09/10/1999
199936031 170.00-00 Charitable, Etc. Contributions and Gifts 09/10/1999
199936031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/10/1999
199936031 1361.03-01 Grantor Trusts 09/10/1999
199936031 4943.00-00 Excise Taxes on Excess Business Holdings 09/10/1999
199936030 104.03-00 Damages 09/10/1999
199936029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/10/1999
199936029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/10/1999
199936028 1362.01-03 Late Elections 09/10/1999
199936027 1362.01-03 Late Elections 09/10/1999
199936026 468.04-00 Revocation of Election, Separate Reserves 09/10/1999
199936026 468.03-00 Allocation for Property where Election not in Effect 09/10/1999
199936025 468.04-00 Revocation of Election, Separate Reserves 09/10/1999
199936025 468.03-00 Allocation for Property where Election not in Effect 09/10/1999
199936024 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999
199936024 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/1999
199936024 368.06-00 Change in Identity, etc. (Type "F") 09/10/1999
199936023 1362.02-03 Passive Investment Income 09/10/1999
199936022 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999