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
200346008 2601.00-00 Tax On Generation Skipping Transfers 11/14/2003
200346007 1001.15-01 Determination Under the Facts 11/14/2003
200346007 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/14/2003
200346006 9999.98-00 Not Able to Identify Under Present List 11/14/2003
200346005 924.01-00 Definition of Foreign Trading Gross Receipts 11/14/2003
200346004 9100.22-00 Other 11/14/2003
200346004 1503.04-04 Dual Resident Corporation 11/14/2003
200346003 9100.22-00 Other 11/14/2003
200346003 1503.04-04 Dual Resident Corporation 11/14/2003
200346002 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 11/14/2003
200346001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/14/2003
200345050 355.01-00 Spin-Off 11/07/2003
200345050 368.04-00 Assets for Control of Transferee (Type "D") 11/07/2003
200345049 355.01-00 Spin-Off 11/07/2003
200345049 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 11/07/2003
200345049 361.02-02 Certain Transfers to Creditors 11/07/2003
200345049 1502.13-00 Intercompany Transactions 11/07/2003
200345048 412.06-00 Minimum Funding Waiver 11/07/2003
200345047 412.06-00 Minimum Funding Waiver 11/07/2003
200345046 412.06-00 Minimum Funding Waiver 11/07/2003
200345045 412.06-00 Minimum Funding Waiver 11/07/2003
200345044 408.00-00 Individual Retirement Accounts 11/07/2003
200345043 402.01-00 Exempt Trust 11/07/2003
200345043 414.09-00 Certain Employee Contributions 11/07/2003
200345042 402.01-00 Exempt Trust 11/07/2003