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
201134023 4944.03-00 Exception for Program-Related Investments 08/26/2011
201134022 9100.01-00 Section 42; Low-Income Housing Credit 08/26/2011
201134022 42.00-00 Low-Income Housing Credit 08/26/2011
201134021 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134020 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134019 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134018 6404.00-00 Abatements 08/26/2011
201134018 6404.00-00 Abatements 08/26/2011
201134018 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 08/26/2011
201134017 61.00-00 Gross Income v. Not Gross Income 08/26/2011
201134017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/26/2011
201134017 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/26/2011
201134017 1223.00-00 Holding Period of Capital Assets 08/26/2011
201134017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/26/2011
201134017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/26/2011
201134017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/26/2011
201134017 2601.00-00 Tax On Generation Skipping Transfers 08/26/2011
201134016 1362.01-03 Late Elections 08/26/2011
201134015 3122.00-00 Federal Service 08/26/2011
201134015 3121.02-04 Federal Civilian Employees 08/26/2011
201134015 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax 08/26/2011
201134014 851.02-00 Gross Income Requirement 08/26/2011
201134013 7701.00-00 Definitions 08/26/2011
201134013 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/26/2011

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