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
200144029 9999.98-00 Not Able to Identify Under Present List 11/02/2001
200144028 817.06-00 Other Special Rules 11/02/2001
200144028 338.60-00 Adjusted Gross-Up Basis (AGUB) 11/02/2001
200144028 338.70-00 Allocation of AGUB Among Target Assets 11/02/2001
200144028 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 11/02/2001
200144028 1060.01-04 Class IV Assets 11/02/2001
200144027 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/02/2001
200144026 1362.01-03 Late Elections 11/02/2001
200144025 1362.01-03 Late Elections 11/02/2001
200144024 1362.01-03 Late Elections 11/02/2001
200144023 1362.01-03 Late Elections 11/02/2001
200144022 1362.01-03 Late Elections 11/02/2001
200144021 1362.02-03 Passive Investment Income 11/02/2001
200144020 1362.01-03 Late Elections 11/02/2001
200144019 1362.01-03 Late Elections 11/02/2001
200144018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/02/2001
200144018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/02/2001
200144017 338.01-02 Time in which Election must be made 11/02/2001
200144017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/02/2001
200144016 1362.04-00 Inadvertent Terminations 11/02/2001
200144015 1362.01-03 Late Elections 11/02/2001
200144014 338.01-02 Time in which Election must be made 11/02/2001
200144014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/02/2001
200144013 469.00-00 Passive Activity Losses and Credits Limited 11/02/2001
200144012 7701.00-00 Definitions 11/02/2001

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