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
200622011 382.12-06 Fluctuation in Value 06/02/2006
200622010 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622009 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622008 1362.01-03 Late Elections 06/02/2006
200622007 1362.01-03 Late Elections 06/02/2006
200622006 41.00-00 Credit for Increasing Research Activities 06/02/2006
200622005 2055.12-10 Reformations of Nonqualifying Interests 06/02/2006
200622004 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2006
200622003 9100.22-00 Other 06/02/2006
200622002 1362.01-03 Late Elections 06/02/2006
200622001 6103.04-00 Disclosure to State Tax Officials and State and Local Law Enforcement Agencies 06/02/2006
200621033 529.00-00 Qualified State Tuition Programs 05/26/2006
200621032 9999.98-00 Not Able to Identify Under Present List 05/26/2006
200621031 501.02-00 Title-Holding Company 05/26/2006
200621030 4942.03-07 Set-Asides 05/26/2006
200621029 4942.03-07 Set-Asides 05/26/2006
200621028 4942.03-07 Set-Asides 05/26/2006
200621027 501.19-00 Organization of Past or Present Armed Forces Members 05/26/2006
200621027 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/26/2006
200621026 501.03-08 Educational Organizations 05/26/2006
200621025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2006
200621024 501.03-04 Unincorporated Associations 05/26/2006
200621023 501.03-04 Unincorporated Associations 05/26/2006
200621022 412.06-00 Minimum Funding Waiver 05/26/2006

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