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
201536016 301.00-00 Distributions of Property 09/04/2015
201536016 305.03-00 Distributions in Lieu of Money 09/04/2015
201536015 1361.05-00 Qualified Subchapter S Subsidiary 09/04/2015
201536015 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536014 1362.04-00 Inadvertent Terminations 09/04/2015
201536013 2632.00-00 Special Rules for Allocation of GST Exemption 09/04/2015
201536013 2642.00-00 Inclusion Ratio 09/04/2015
201536013 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015
201536012 2632.00-00 Special Rules for Allocation of GST Exemption 09/04/2015
201536012 2642.00-00 Inclusion Ratio 09/04/2015
201536011 1381.00-00 Organizations to Which Part Applies 09/04/2015
201536011 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 09/04/2015
201536010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/04/2015
201536010 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/04/2015
201536010 2056.07-00 Qualified Terminable Interest Property 09/04/2015
201536010 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 09/04/2015
201536010 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/04/2015
201536010 2519.00-00 Disposition of Certain Life Estates 09/04/2015
201536010 2702.00-00 Special Valuation Rules for Transfers in Trust 09/04/2015
201536009 2703.00-00 Certain Rights and Restrictions Disregarded 09/04/2015
201536008 9100.22-00 Other 09/04/2015
201536008 992.02-00 Election 09/04/2015
201536007 2632.00-00 Special Rules for Allocation of GST Exemption 09/04/2015
201536007 2642.00-00 Inclusion Ratio 09/04/2015
201536007 9100.00-00 Extension of Time for Making Certain Elections 09/04/2015