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
200020049 877.08-00 Ruling Submission by Expatriating Long-Term Resident 05/19/2000
200020015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020015 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020055 162.08-06 Commuting 05/19/2000
200020025 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020012 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020012 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020026 1362.00-00 Election by Small Business Corporation 05/19/2000
200020042 1362.01-03 Late Elections 05/19/2000
200020046 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020046 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020046 61.43-00 Form v. Substance 05/19/2000
200020046 451.01-00 Annual Theory 05/19/2000
200020027 1362.00-00 Election by Small Business Corporation 05/19/2000
200020002 355.01-00 Spin-Off 05/19/2000
200020002 368.04-00 Assets for Control of Transferee (Type "D") 05/19/2000
200020011 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 05/19/2000
200020029 170.09-01 United States, States, Political Subdivisions, Etc. 05/19/2000
200020030 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2000
200020029 3306.03-01 Services for U.S. or an Instrumentality Excepted 05/19/2000
200020058 507.00-00 Termination of Private Foundation Status 05/19/2000
200020059 4942.00-00 Taxes on Failure to Distribute Income 05/19/2000