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
200339027 1362.01-03 Late Elections 09/26/2003
200339026 7701.00-00 Definitions 09/26/2003
200339026 1361.03-01 Grantor Trusts 09/26/2003
200339025 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 09/26/2003
200339025 9100.22-00 Other 09/26/2003
200339024 1362.01-03 Late Elections 09/26/2003
200339023 1362.01-03 Late Elections 09/26/2003
200339023 7701.00-00 Definitions 09/26/2003
200339023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/26/2003
200339022 42.00-00 Low-Income Housing Credit 09/26/2003
200339021 2511.10-00 Transfer of Life Estate or Other Right Over Income 09/26/2003
200339021 2518.01-01 Time Limit 09/26/2003
200339020 1362.01-03 Late Elections 09/26/2003
200339019 1362.01-03 Late Elections 09/26/2003
200339018 642.03-00 Charitable Deduction 09/26/2003
200339018 671.02-00 Persons Treated as Grantors 09/26/2003
200339018 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/26/2003
200339017 127.00-00 Educational Assistance Programs 09/26/2003
200339016 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2003
200339016 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339015 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2003
200339015 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339014 41.01-00 Alternative Incremental Credit 09/26/2003
200339013 41.01-00 Alternative Incremental Credit 09/26/2003
200339012 148.02-00 Higher Yielding Investment 09/26/2003