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
200128009 468A.04-02 Revised Schedules 07/13/2001
200128008 338.01-02 Time in which Election must be made 07/13/2001
200128008 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/13/2001
200128007 162.30-00 Form v. Substance 07/13/2001
200128007 467.07-03 Leaseback or Long-Term Agreements 07/13/2001
200128006 83.13-00 Rabbi Trusts 07/13/2001
200128006 457.05-03 Tax Exempt Organization 07/13/2001
200128006 402.02-00 Non-Exempt Trust 07/13/2001
200128006 404.10-00 Deferred Compensation 07/13/2001
200128006 671.03-00 Allocation of Income and Deductions 07/13/2001
200128006 677.00-00 Income for Benefit of Grantor 07/13/2001
200128005 2055.01-00 To U.S., any State, Territory, Political Subdivision, or District of Columbia 07/13/2001
200128005 2055.09-01 Compromise 07/13/2001
200128004 162.21-15 Aerospace ISP - Deductibility of Illegal Bribes, Kickbacks and Other Payments 07/13/2001
200128003 263A.07-00 Change in Method of Accounting under Section 263A 07/13/2001
200128003 263A.03-02 Indirect Costs 07/13/2001
200128003 472.08-00 Dollar Value Method 07/13/2001
200128002 146.07-00 Carryforward of Allocation 07/13/2001
200128002 9100.00-00 Extension of Time for Making Certain Elections 07/13/2001
200128001 09.19.07-00 BANK. CODE CASES: Determination tax liab.: Tax effect of plan 07/13/2001
200128001 09.11.07A-00 BCC: Chapter 11 (Reorganization): Liquidating trusts 07/13/2001
200127056 412.06-00 Minimum Funding Waiver 07/06/2001
200127055 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001
200127055 402.08-00 Rollover Contributions 07/06/2001
200127055 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2001

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