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
201636040 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 09/02/2016
201636039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/02/2016
201636039 7704.03-00 Qualifying Income 09/02/2016
201636038 9100.10-01 Accounting Methods 09/02/2016
201636037 61.00-00 Gross Income v. Not Gross Income 09/02/2016
201636037 61.05-00 Bargain Purchase 09/02/2016
201636037 61.05-04 Dividend 09/02/2016
201636036 61.00-00 Gross Income v. Not Gross Income 09/02/2016
201636036 61.05-00 Bargain Purchase 09/02/2016
201636036 61.05-04 Dividend 09/02/2016
201636035 1362.04-00 Inadvertent Terminations 09/02/2016
201636034 1033.01-00 General Rule 09/02/2016
201636034 1033.03-00 Property Similar or Related in Service or Use 09/02/2016
201636033 1362.00-00 Election by Small Business Corporation 09/02/2016
201636032 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636032 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636032 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636032 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636031 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636031 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636030 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636030 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016