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
200015015 704.01-04 Section 704(c) Considerations 04/14/2000
200015014 704.01-04 Section 704(c) Considerations 04/14/2000
200015013 704.01-04 Section 704(c) Considerations 04/14/2000
200015012 2703.00-00 Certain Rights and Restrictions Disregarded 04/14/2000
200015012 2704.00-00 Treatment of Lapsing Rights and Restrictions 04/14/2000
200015011 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000
200015010 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000
200015009 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000
200015008 2601.00-00 Tax On Generation Skipping Transfers 04/14/2000
200015007 2031.03-00 Valuation of Stocks and Bonds for Which There is No Market 04/14/2000
200015007 4941.04-00 Definition of Self-Dealing 04/14/2000
200015007 7701.02-00 Partnerships v. Associations 04/14/2000
200015006 332.00-00 Complete Liquidation of Subsidiaries 04/14/2000
200015006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/14/2000
200015005 165.00-00 Deductions For Losses 04/14/2000
200015005 704.01-01 Economic Effect Substantiality 04/14/2000
200015005 59.00-00 Other Definitions and Special Rules 04/14/2000
200015004 2601.00-00 Tax On Generation Skipping Transfers 04/14/2000
200015003 2601.04-00 Transitional Rules 04/14/2000
200015002 2601.04-00 Transitional Rules 04/14/2000
200014045 1362.01-03 Late Elections 04/07/2000
200014044 403.04-04 Custodial Accounts 04/07/2000
200014043 4975.04-02 ESOP Loans 04/07/2000
200014042 1033.02-00 Definition of Involuntary Conversion Events 04/07/2000
200014041 7701.00-00 Definitions 04/07/2000

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