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
200044036 877.01-00 Principal Purpose--the Avoidance of Tax 11/03/2000
200044034 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/03/2000
200044034 2207A.02-00 Recovery With Respect to Gift Tax 11/03/2000
200044034 2519.00-00 Disposition of Certain Life Estates 11/03/2000
200044034 2702.00-00 Special Valuation Rules for Transfers in Trust 11/03/2000
200044033 561.05-00 Regulated Investment Companies 11/03/2000
200044033 562.03-02 Class of Stock 11/03/2000
200044033 702.00-00 Income and Credits of Partner 11/03/2000
200044033 704.01-02 Economic Effect 11/03/2000
200044033 851.00-00 Definition of Regulated Investment Company 11/03/2000
200044032 881.02-03 Obligations in Registered Form 11/03/2000
200044031 368.03-00 Stock for Property (Type "C") 11/03/2000
200044031 368.13-00 Transactions Involving Two or More Investment Companies 11/03/2000
200044030 561.05-00 Regulated Investment Companies 11/03/2000
200044030 562.03-02 Class of Stock 11/03/2000
200044030 702.00-00 Income and Credits of Partner 11/03/2000
200044030 704.01-02 Economic Effect 11/03/2000
200044030 851.00-00 Definition of Regulated Investment Company 11/03/2000
200044029 1362.01-03 Late Elections 11/03/2000
200044028 832.00-00 Insurance Company Taxable Income 11/03/2000
200044028 832.05-00 Premiums Earned 11/03/2000
200044027 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/03/2000
200044026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/03/2000
200044025 9100.22-00 Other 11/03/2000
200044025 469.03-00 Passive Activity Defined 11/03/2000

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