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
201531014 351.02-00 Series of Transactions 07/31/2015
201531014 355.03-00 Active Business 07/31/2015
201531014 368.04-00 Assets for Control of Transferee (Type "D") 07/31/2015
201531013 71.00-00 Alimony--Separate Maintenance Payments 07/31/2015
201531012 167.22-01 Normalization Rules 07/31/2015
201531011 167.22-01 Normalization Rules 07/31/2015
201531010 167.22-01 Normalization Rules 07/31/2015
201531009 1031.02-00 Like Kind Property 07/31/2015
201531008 1362.04-00 Inadvertent Terminations 07/31/2015
201531007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531007 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531007 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531006 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531006 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531005 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531005 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531005 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015