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
201638022 263A.08-00 Interest Capitalization 09/16/2016
201638021 856.07-00 Treatment of Wholly Owned Subsidiaries 09/16/2016
201638021 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638020 2632.00-00 Special Rules for Allocation of GST Exemption 09/16/2016
201638020 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638019 7701.00-00 Definitions 09/16/2016
201638019 7701.03-00 Association v. Trust 09/16/2016
201638019 7701.03-06 Liquidating Trusts 09/16/2016
201638018 2010.00-00 Unified Credit Against Estate Tax 09/16/2016
201638018 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638017 2632.00-00 Special Rules for Allocation of GST Exemption 09/16/2016
201638017 2642.00-00 Inclusion Ratio 09/16/2016
201638017 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638016 469.14-00 Real Property Business 09/16/2016
201638016 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638015 469.14-00 Real Property Business 09/16/2016
201638015 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638014 469.14-00 Real Property Business 09/16/2016
201638014 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638013 2010.00-00 Unified Credit Against Estate Tax 09/16/2016
201638013 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638012 861.09-00 Allocation and Apportionment of Interest Expense (In General) 09/16/2016
201638012 861.09-06 Asset Method of Apportionment 09/16/2016
201638012 861.09-07 Fair Market Value Method 09/16/2016
201638011 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016