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
201814004 2032A.00-00 Valuation of Farm Real Property 04/06/2018
201814004 9100.00-00 Extension of Time for Making Certain Elections 04/06/2018
201814003 7701.00-00 Definitions 04/06/2018
201814002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/06/2018
201814002 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018
201814001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/06/2018
201814001 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018
201814000 6110.00-00 Index for Public Inspection of Written Determination 04/06/2018
201813021 4945.04-04 Grants to Individuals 03/30/2018
201813020 4945.04-04 Grants to Individuals 03/30/2018
201813019 4945.04-04 Grants to Individuals 03/30/2018
201813018 4945.04-04 Grants to Individuals 03/30/2018
201813017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/30/2018
201813016 118.01-02 Nonshareholder Contributions 03/30/2018
201813016 118.02-00 Contributions in Aid of Construction 03/30/2018
201813015 1362.00-00 Election by Small Business Corporation 03/30/2018
201813015 1362.04-00 Inadvertent Terminations 03/30/2018
201813014 1362.00-00 Election by Small Business Corporation 03/30/2018
201813014 1362.04-00 Inadvertent Terminations 03/30/2018
201813013 1362.00-00 Election by Small Business Corporation 03/30/2018
201813013 1362.04-00 Inadvertent Terminations 03/30/2018
201813012 1362.00-00 Election by Small Business Corporation 03/30/2018
201813012 1362.04-00 Inadvertent Terminations 03/30/2018

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