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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Afiche 30901 - 30925 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201147012 | 1362.01-00 | Eligible v. Ineligible | 11/25/2011 |
| 201147012 | 1362.04-00 | Inadvertent Terminations | 11/25/2011 |
| 201147011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2011 |
| 201147011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/25/2011 |
| 201147010 | 2601.03-01 | Irrevocable Trusts | 11/25/2011 |
| 201147010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/25/2011 |
| 201147010 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/25/2011 |
| 201147010 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/25/2011 |
| 201147009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/25/2011 |
| 201147009 | 2652.00-00 | Other Definitions | 11/25/2011 |
| 201147009 | 2652.01-00 | Transferor Defined | 11/25/2011 |
| 201147009 | 2652.01-02 | Special Election for QTIP | 11/25/2011 |
| 201147009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2011 |
| 201147008 | 1362.01-03 | Late Elections | 11/25/2011 |
| 201147007 | 468A.01-00 | In General | 11/25/2011 |
| 201147006 | 1362.01-03 | Late Elections | 11/25/2011 |
| 201147005 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/25/2011 |
| 201147005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/25/2011 |
| 201147005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/25/2011 |
| 201147004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/25/2011 |
| 201147003 | 911.11-03 | Reelection | 11/25/2011 |
| 201147002 | 7701.00-00 | Definitions | 11/25/2011 |
| 201147002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/25/2011 |
| 201147001 | 108.00-00 | Income From Discharge of Indebtedness | 11/25/2011 |
| 201147001 | 108.05-00 | Student Loans | 11/25/2011 |
