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
201042004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/22/2010
201042004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/22/2010
201042004 2601.04-03 Amendments to Wills or Revocable Trusts 10/22/2010
201042004 2642.00-00 Inclusion Ratio 10/22/2010
201042004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/22/2010
201042003 1361.01-04 More than One Class of Stock 10/22/2010
201042003 1362.00-00 Election by Small Business Corporation 10/22/2010
201042002 1362.04-00 Inadvertent Terminations 10/22/2010
201042001 851.02-00 Gross Income Requirement 10/22/2010
201041051 412.00-00 Minimum Funding Standards 10/15/2010
201041050 412.00-00 Minimum Funding Standards 10/15/2010
201041049 408.03-00 Rollover Contributions 10/15/2010
201041048 501.03-30 Organizational and Operational Tests 10/15/2010
201041048 501.33-00 Private v. Public Interest Served 10/15/2010
201041048 501.35-00 "Exclusively" Test 10/15/2010
201041047 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2010
201041047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2010
201041047 501.03-08 Educational Organizations 10/15/2010
201041047 501.33-00 Private v. Public Interest Served 10/15/2010
201041046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2010
201041046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2010
201041046 501.03-08 Educational Organizations 10/15/2010
201041046 501.33-00 Private v. Public Interest Served 10/15/2010
201041045 501.35-00 "Exclusively" Test 10/15/2010
201041045 504.50-00 Denial of Exemption 10/15/2010

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