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
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845029 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/09/2018
201845028 1362.00-00 Election by Small Business Corporation 11/09/2018
201845028 1362.01-03 Late Elections 11/09/2018
201845028 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845027 7701.00-00 Definitions 11/09/2018
201845027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2018
201845026 1362.00-00 Election by Small Business Corporation 11/09/2018
201845026 1362.01-03 Late Elections 11/09/2018
201845025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845025 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/09/2018
201845024 831.02-00 Alternative Tax Small Companies 11/09/2018
201845024 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845024 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845023 7701.00-00 Definitions 11/09/2018
201845022 7701.00-00 Definitions 11/09/2018
201845021 1362.00-00 Election by Small Business Corporation 11/09/2018
201845021 1362.01-03 Late Elections 11/09/2018
201845021 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018