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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201131021 1362.01-03 Late Elections 08/05/2011
201131020 9100.22-00 Extension of Time for Making Certain Elections; Other 08/05/2011
201131020 9114.03-06 U.S. Income Tax Treaties; Canada 08/05/2011
201131019 1295.02-02 Retroactive Elections 08/05/2011
201131018 1295.02-02 Retroactive Elections 08/05/2011
201131017 9100.22-00 Other 08/05/2011
201131017 9114.03-06 Canada 08/05/2011
201131016 1502.75-00 Filing Requirements 08/05/2011
201131016 9100.20-00 Section 1502; Election to File Consolidated Return 08/05/2011
201131015 1362.04-00 Inadvertent Terminations 08/05/2011
201131014 2601.04-03 Amendments to Wills or Revocable Trusts 08/05/2011
201131014 61.00-00 Gross Income v. Not Gross Income 08/05/2011
201131014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/05/2011
201131014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/05/2011
201131014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/05/2011
201131014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/05/2011
201131014 2501.01-00 Gift v. Not a Gift 08/05/2011
201131013 2642.00-00 Inclusion Ratio 08/05/2011
201131013 9100.00-00 Extension of Time for Making Certain Elections 08/05/2011
201131012 2642.00-00 Inclusion Ratio 08/05/2011
201131012 9100.00-00 Extension of Time for Making Certain Elections 08/05/2011
201131011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/05/2011
201131011 2056.01-00 Terminable Interests 08/05/2011
201131011 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 08/05/2011
201131010 168.20-00 Classification of Property 08/05/2011