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
199935046 1361.03-01 Grantor Trusts 09/03/1999
199935036 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935071 856.04-00 Rents From Real Property 09/03/1999
199935020 1362.03-00 S Termination Year 09/03/1999
199935020 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935016 704.00-00 Partner's Distributive Share 09/03/1999
199935027 166.00-00 Bad Debts 09/03/1999
199935027 585.00-00 Reserves for Losses on Loans of Banks 09/03/1999
199935027 1361.00-00 Definitions 09/03/1999
199935027 9100.10-01 Accounting Methods 09/03/1999
199935057 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935069 1362.02-03 Passive Investment Income 09/03/1999
199935069 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935041 2055.12-05 Unitrusts 09/03/1999
199935041 2055.12-10 Reformations of Nonqualifying Interests 09/03/1999
199935062 404.11-00 Year of Deduction 09/03/1999
199935003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/03/1999
199935003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/03/1999
199935051 7701.00-00 Definitions 09/03/1999
199935072 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/03/1999
199935040 1362.02-03 Passive Investment Income 09/03/1999
199935068 865.07-09 Financial Instruments 09/03/1999
199935038 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935017 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/1999
199935075 453.08-01 Election After Revocation 09/03/1999