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
200033015 667.00-00 Treatment of Amounts Deemed Distributed by Trust in Preceding Years 08/18/2000
200033015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/18/2000
200033014 3508.01-01 Qualified Real Estate Agents 08/18/2000
200033013 9100.00-00 Extension of Time for Making Certain Elections 08/18/2000
200033013 2652.01-02 Special Election for QTIP 08/18/2000
200033013 2632.03-00 Allocation of Unused GST Exemption 08/18/2000
200033012 168.17-00 Depreciation Method 08/18/2000
200033012 168.23-00 Election of Method Not Expressed in Terms of Years 08/18/2000
200033011 61.53-00 Fringe Benefits 08/18/2000
200033011 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 08/18/2000
200033010 1362.01-03 Late Elections 08/18/2000
200033009 1362.01-03 Late Elections 08/18/2000
200033008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/18/2000
200033007 2601.03-01 Irrevocable Trusts 08/18/2000
200033006 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 08/18/2000
200033005 6501.08-21 Proof and Procedure 08/18/2000
200033004 1092.06-00 Straddle Defined 08/18/2000
200033004 1092.07-00 Qualified Covered Call Options 08/18/2000
200033003 6405.00-00 Reports of Refunds and Credits 08/18/2000
200033002 167.00-00 Depreciation 08/18/2000
200033002 167.13-05 Buildings 08/18/2000
200033002 167.13-08 Office Furniture and Equipment 08/18/2000
200033002 167.13-11 Component Parts 08/18/2000
200033001 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 08/18/2000
200032051 4945.04-04 Grants to Individuals 08/11/2000

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