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
200011061 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/17/2000
200011060 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011059 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011058 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011058 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011057 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011056 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011056 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011055 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011055 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011054 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011053 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011052 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011051 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011051 170.09-04 Fraternal Societies, Etc. 03/17/2000
200011051 501.04-04 Veterans Organizations 03/17/2000
200011051 501.19-00 Organization of Past or Present Armed Forces Members 03/17/2000
200011050 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011050 170.09-04 Fraternal Societies, Etc. 03/17/2000
200011050 501.04-04 Veterans Organizations 03/17/2000
200011050 501.19-00 Organization of Past or Present Armed Forces Members 03/17/2000
200011049 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 03/17/2000
200011048 6231.05-00 Affected Item 03/17/2000
200011048 6231.06-00 Computational Adjustment 03/17/2000
200011047 6654.00-00 Failure By Individual to Pay Estimated Income Tax 03/17/2000

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