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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.
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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 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 |
