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
200127038 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 07/06/2001
200127038 2056.08-00 Special Rule for Charitable Remainder Trusts 07/06/2001
200127037 643.06-00 Multiple Trusts 07/06/2001
200127037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/06/2001
200127037 1015.03-00 Transfer in Trust After December 31, 1920 07/06/2001
200127037 1223.00-00 Holding Period of Capital Assets 07/06/2001
200127037 2033.00-00 Property in Which Decedent Had an Interest 07/06/2001
200127037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/06/2001
200127037 2041.01-00 Pre-1942 Powers 07/06/2001
200127037 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/06/2001
200127037 2514.01-00 Power Created on or Before October 21, 1942 07/06/2001
200127037 2601.00-00 Tax On Generation Skipping Transfers 07/06/2001
200127035 338.01-02 Time in which Election must be made 07/06/2001
200127035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/06/2001
200127034 1362.01-03 Late Elections 07/06/2001
200127033 115.00-00 Income of States, Municipalities, etc. 07/06/2001
200127032 1362.01-03 Late Elections 07/06/2001
200127031 83.13-00 Rabbi Trusts 07/06/2001
200127031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001
200127031 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/06/2001
200127031 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 07/06/2001
200127030 1362.01-03 Late Elections 07/06/2001
200127029 1362.01-03 Late Elections 07/06/2001
200127028 1362.00-00 Election by Small Business Corporation 07/06/2001
200127027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001