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
200650003 468A.01-00 In General 12/15/2006
200650002 468A.01-00 In General 12/15/2006
200650001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/15/2006
200650001 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/15/2006
200650001 61.00-00 Gross Income v. Not Gross Income 12/15/2006
200650001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200650001 1361.00-00 Definitions 12/15/2006
200650001 1361.03-00 Certain Trusts Permitted as Shareholders 12/15/2006
200649039 412.06-00 Minimum Funding Waiver 12/08/2006
200649038 408.03-00 Rollover Contributions 12/08/2006
200649037 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/08/2006
200649036 9999.98-00 Not Able to Identify Under Present List 12/08/2006
200649035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/08/2006
200649034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/08/2006
200649033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/08/2006
200649032 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/08/2006
200649031 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/08/2006
200649030 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/08/2006
200649029 501.05-00 Labor Organizations 12/08/2006
200649028 1031.02-00 Like Kind Property 12/08/2006
200649027 664.03-02 Charitable Remainder Unitrust 12/08/2006
200649026 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/08/2006
200649026 901.01-04 Dual Capacity Taxpayers 12/08/2006
200649025 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/08/2006
200649025 901.01-04 Dual Capacity Taxpayers 12/08/2006

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