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
201118009 1382.00-00 Taxable Income of Cooperatives 05/06/2011
201118009 199.06-00 Agricultural and Horticultural Cooperatives 05/06/2011
201118008 1362.04-00 Inadvertent Terminations 05/06/2011
201118007 2056.07-00 Qualified Terminable Interest Property 05/06/2011
201118007 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 05/06/2011
201118007 2519.00-00 Disposition of Certain Life Estates 05/06/2011
201118007 2702.00-00 Special Valuation Rules for Transfers in Trust 05/06/2011
201118007 61.00-00 Gross Income v. Not Gross Income 05/06/2011
201118007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/06/2011
201118006 9100.00-00 Extension of Time for Making Certain Elections 05/06/2011
201118006 2632.00-00 Special Rules for Allocation of GST Exemption 05/06/2011
201118005 1362.01-03 Late Elections 05/06/2011
201118004 1362.04-00 Inadvertent Terminations 05/06/2011
201118003 2654.03-00 Separate Shares 05/06/2011
201118003 2612.01-00 Taxable Termination Defined 05/06/2011
201118003 2651.05-00 Persons with a Deceased Parent 05/06/2011
201118002 9100.22-00 Other 05/06/2011
201118002 1502.21-00 Consolidated Net Operating Loss Deduction 05/06/2011
201118001 856.00-00 Definition of Real Estate Investment Trust 05/06/2011
201118001 9100.00-00 Extension of Time for Making Certain Elections 05/06/2011
201117049 412.00-00 Minimum Funding Standards 04/29/2011
201117048 412.00-00 Minimum Funding Standards 04/29/2011
201117047 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 04/29/2011
201117046 408.03-00 Rollover Contributions 04/29/2011
201117045 408.03-00 Rollover Contributions 04/29/2011

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