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
202046002 1362.04-00 Inadvertent Terminations 11/13/2020
202046001 460.00-00 Special Rules for Long-Term Contracts 11/13/2020
202046000 6110.00-00 Index for Public Inspection of Written Determination 11/13/2020
202045013 4945.04-04 Grants to Individuals 11/06/2020
202045012 162.01-07 Allocation Between Business and Personal 11/06/2020
202045011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/06/2020
202045010 1361.03-03 Electing Small Business Trusts 11/06/2020
202045010 1362.04-00 Inadvertent Terminations 11/06/2020
202045009 1361.03-03 Electing Small Business Trusts 11/06/2020
202045009 1362.04-00 Inadvertent Terminations 11/06/2020
202045008 1361.03-03 Electing Small Business Trusts 11/06/2020
202045008 1362.04-00 Inadvertent Terminations 11/06/2020
202045007 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 11/06/2020
202045007 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 11/06/2020
202045006 1362.01-03 Late Elections 11/06/2020
202045005 1502.75-00 Filing Requirements 11/06/2020
202045005 9100.20-00 Section 1502; Election to File Consolidated Return 11/06/2020
202045004 9100.00-00 Extension of Time for Making Certain Elections 11/06/2020
202045004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/06/2020
202045003 1502.50-00 Life and Non-Life 11/06/2020
202045003 1504.02-00 Includible Corporation v. Not an Includible Corporation 11/06/2020
202045003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/06/2020
202045003 368.04-00 Assets for Control of Transferee (Type "D") 11/06/2020
202045002 415.02-01 Annual Addition 11/06/2020
202045002 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 11/06/2020

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