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
200027014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/07/2000
200027013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/07/2000
200027012 162.36-08 Stock Options 07/07/2000
200027011 9100.09-00 Section 442; Accounting Periods 07/07/2000
200027010 9100.00-00 Extension of Time for Making Certain Elections 07/07/2000
200027009 2632.00-00 Special Rules for Allocation of GST Exemption 07/07/2000
200027008 845.00-00 Certain Reinsurance Agreements 07/07/2000
200027008 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/07/2000
200027007 43.02-01 Tertiary Recovery Method 07/07/2000
200027006 6213.07-01 Mathematical or Clerical Errors 07/07/2000
200027005 882.04-00 Allocation of Deductions 07/07/2000
200027004 44.62-00 Eligible Access Expenditures 07/07/2000
200027003 338.01-02 Time in which Election must be made 07/07/2000
200027003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/07/2000
200027002 2601.00-00 Tax On Generation Skipping Transfers 07/07/2000
200027002 2651.05-00 Persons with a Deceased Parent 07/07/2000
200027001 2511.02-00 Consideration 07/07/2000
200027001 2519.00-00 Disposition of Certain Life Estates 07/07/2000
200027001 2601.00-00 Tax On Generation Skipping Transfers 07/07/2000
200026031 4945.04-04 Grants to Individuals 06/30/2000
200026030 414.08-00 Church Plan 06/30/2000
200026029 4942.03-07 Set-Asides 06/30/2000
200026029 4942.03-05 Qualifying Distribution 06/30/2000
200026028 4945.04-05 Grants to Organizations 06/30/2000
200026027 9999.98-00 Not Able to Identify Under Present List 06/30/2000

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