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
201702013 7701.03-00 Association v. Trust 01/13/2017
201702013 7701.03-06 Liquidating Trusts 01/13/2017
201702012 7701.00-00 Definitions 01/13/2017
201702012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201702011 7701.00-00 Definitions 01/13/2017
201702011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201702010 7701.00-00 Definitions 01/13/2017
201702010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201702009 103.02-02 On Behalf Of 01/13/2017
201702009 54.09-00 54AA.00-00 Build America Bonds 01/13/2017
201702008 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/13/2017
201702008 104.03-00 Damages 01/13/2017
201702007 1362.04-00 Inadvertent Terminations 01/13/2017
201702006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2017
201702006 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/13/2017
201702006 2035.01-00 Inclusion of Certain Property in Gross Estate 01/13/2017
201702006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/13/2017
201702006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/13/2017
201702006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/13/2017
201702006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/13/2017
201702006 2601.00-00 Tax On Generation Skipping Transfers 01/13/2017
201702006 61.00-00 Gross Income v. Not Gross Income 01/13/2017
201702006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 01/13/2017
201702005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/13/2017
201702005 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/13/2017