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
201443004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/24/2014
201443004 1001.02-07 Property Differing Materially 10/24/2014
201443004 1223.00-00 Holding Period of Capital Assets 10/24/2014
201443004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/24/2014
201443004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/24/2014
201443004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/24/2014
201443004 2601.00-00 Tax On Generation Skipping Transfers 10/24/2014
201443004 61.00-00 Gross Income v. Not Gross Income 10/24/2014
201443003 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/24/2014
201443003 884.08-30 Reorganization of a Foreign Corporation 10/24/2014
201443002 2632.00-00 Special Rules for Allocation of GST Exemption 10/24/2014
201443002 9100.00-00 Extension of Time for Making Certain Elections 10/24/2014
201443001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2014
201443000 6110.00-00 Index for Public Inspection of Written Determination 10/24/2014
201442073 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442071 408A.00-00 Roth IRA 10/17/2014
201442071 9100.00-00 Extension of Time for Making Certain Elections 201442072.pdf 104 10/17/2014 201442072 414.08-00|Church Plan 10/17/2014
201442070 402.08-00 Rollover Contributions 10/17/2014
201442069 408.03-00 Rollover Contributions 10/17/2014
201442068 412.06-00 Minimum Funding Waiver 10/17/2014
201442067 664.00-00 Charitable Remainder Trusts 10/17/2014
201442066 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/17/2014
201442065 419.00-00 Treatment of Funded Welfare Benefit Plans 10/17/2014
201442065 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) 10/17/2014
201442065 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/17/2014