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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编号 UILC 主题 发布日期
200120025 468A.04-02 Revised Schedules 05/18/2001
200120025 468A.03-04 Formulas or Other Methods 05/18/2001
200120024 451.14-00 Constructive Receipt 05/18/2001
200120023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/18/2001
200120022 457.01-00 Year of Inclusion in Gross Income 05/18/2001
200120022 457.05-00 Eligible Deferred Compensation Plan Defined 05/18/2001
200120021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/18/2001
200120020 465.00-00 Deductions Limited to Amount at Risk 05/18/2001
200120020 752.00-00 Treatment of Certain Liabilities 05/18/2001
200120019 9100.00-00 Extension of Time for Making Certain Elections 05/18/2001
200120019 2652.01-00 Transferor Defined 05/18/2001
200120018 1362.01-03 Late Elections 05/18/2001
200120017 9100.09-00 Section 442; Accounting Periods 05/18/2001
200120016 664.03-02 Charitable Remainder Unitrust 05/18/2001
200120016 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 05/18/2001
200120016 1041.01-00 Transfers Incident to Divorce 05/18/2001
200120016 1223.00-00 Holding Period of Capital Assets 05/18/2001
200120016 2516.01-00 Settlement of Marital or Property Rights 05/18/2001
200120015 355.01-00 Spin-Off 05/18/2001
200120015 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2001
200120014 142.06-00 Local Furnishing of Electrical Energy or Gas 05/18/2001
200120013 1362.01-03 Late Elections 05/18/2001
200120012 1362.01-03 Late Elections 05/18/2001
200120011 61.43-01 Lease of Property 05/18/2001
200120010 9100.00-00 Extension of Time for Making Certain Elections 05/18/2001

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