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
201511020 752.00-00 Treatment of Certain Liabilities 03/13/2015
201511020 7701.00-00 Definitions 03/13/2015
201511019 856.07-00 Treatment of Wholly Owned Subsidiaries 03/13/2015
201511019 9100.01-00 Section 42; Low-Income Housing Credit 03/13/2015
201511018 165.00-00 Deductions For Losses 03/13/2015
201511017 911.11-03 Reelection 03/13/2015
201511016 1362.04-00 Inadvertent Terminations 03/13/2015
201511015 351.00-00 Transfer to Corporation Controlled by Transferor 03/13/2015
201511014 1361.03-03 Electing Small Business Trusts 03/13/2015
201511014 1362.04-00 Inadvertent Terminations 03/13/2015
201511013 807.05-00 Adjustments for Change in Computing Reserves 03/13/2015
201511012 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 03/13/2015
201511012 9100.22-00 Other 03/13/2015
201511011 9100.00-00 Extension of Time for Making Certain Elections 03/13/2015
201511010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511010 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511009 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015