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
200103049 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001
200103049 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001
200103049 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001
200103049 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103049 1223.00-00 Holding Period of Capital Assets 01/19/2001
200103048 1361.03-03 Electing Small Business Trusts 01/19/2001
200103047 1361.03-03 Electing Small Business Trusts 01/19/2001
200103046 1361.03-03 Electing Small Business Trusts 01/19/2001
200103045 1361.03-03 Electing Small Business Trusts 01/19/2001
200103044 1361.03-03 Electing Small Business Trusts 01/19/2001
200103043 1361.03-03 Electing Small Business Trusts 01/19/2001
200103042 1361.03-03 Electing Small Business Trusts 01/19/2001
200103041 1361.03-03 Electing Small Business Trusts 01/19/2001
200103040 1361.03-03 Electing Small Business Trusts 01/19/2001
200103039 1362.00-00 Election by Small Business Corporation 01/19/2001
200103038 2703.00-00 Certain Rights and Restrictions Disregarded 01/19/2001
200103037 355.01-00 Spin-Off 01/19/2001
200103036 1362.01-03 Late Elections 01/19/2001
200103035 1362.01-03 Late Elections 01/19/2001
200103034 368.06-00 Change in Identity, etc. (Type "F") 01/19/2001
200103034 368.08-02 Proprietary Interest Continuity 01/19/2001
200103034 1001.02-07 Property Differing Materially 01/19/2001
200103034 351.00-00 Transfer to Corporation Controlled by Transferor 01/19/2001
200103033 856.04-00 Rents From Real Property 01/19/2001
200103032 7701.00-00 Definitions 01/19/2001