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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전시 8201 - 8225 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202134008 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/27/2021 |
| 202134008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/27/2021 |
| 202134007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/27/2021 |
| 202134007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2021 |
| 202134006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/27/2021 |
| 202134006 | 2642.00-00 | Inclusion Ratio | 08/27/2021 |
| 202134006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2021 |
| 202134005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/27/2021 |
| 202134005 | 2642.00-00 | Inclusion Ratio | 08/27/2021 |
| 202134005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2021 |
| 202134004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/27/2021 |
| 202134004 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 08/27/2021 |
| 202134004 | 1223.00-00 | Holding Period of Capital Assets | 08/27/2021 |
| 202134004 | 2033.00-00 | Property in Which Decedent Had an Interest | 08/27/2021 |
| 202134004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/27/2021 |
| 202134004 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/27/2021 |
| 202134004 | 61.00-00 | Gross Income v. Not Gross Income | 08/27/2021 |
| 202134004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 08/27/2021 |
| 202134004 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 08/27/2021 |
| 202134003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/27/2021 |
| 202134003 | 1223.00-00 | Holding Period of Capital Assets | 08/27/2021 |
| 202134003 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/27/2021 |
| 202134003 | 61.00-00 | Gross Income v. Not Gross Income | 08/27/2021 |
| 202134003 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 08/27/2021 |
| 202134003 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 08/27/2021 |
