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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Номер UILC Тема Дата публикации
201109011 1362.01-03 Late Elections 03/04/2011
201109010 2642.00-00 Inclusion Ratio 03/04/2011
201109010 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109009 2642.00-00 Inclusion Ratio 03/04/2011
201109009 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109008 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109008 468B.06-00 Other Funds 03/04/2011
201109007 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109007 468B.06-00 Other Funds 03/04/2011
201109006 1362.01-03 Late Elections 03/04/2011
201109005 2642.00-00 Inclusion Ratio 03/04/2011
201109005 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109004 61.00-00 Gross Income v. Not Gross Income 03/04/2011
201109004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/04/2011
201109004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/04/2011
201109004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/04/2011
201109004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/04/2011
201109004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/04/2011
201109004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/04/2011
201109004 2601.00-00 Tax On Generation Skipping Transfers 03/04/2011
201109003 856.00-00 Definition of Real Estate Investment Trust 03/04/2011
201109003 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 03/04/2011
201109002 368.01-00 Statutory Merger or Consolidation (Type "A") 03/04/2011
201109001 368.01-00 Statutory Merger or Consolidation (Type "A") 03/04/2011
201108048 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/25/2011