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
200842025 9100.22-00 Other 10/17/2008
200842024 1362.01-03 Late Elections 10/17/2008
200842023 1362.04-00 Inadvertent Terminations 10/17/2008
200842022 1362.04-00 Inadvertent Terminations 10/17/2008
200842021 468A.01-00 In General 10/17/2008
200842020 856.00-00 Definition of Real Estate Investment Trust 10/17/2008
200842020 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842019 1031.02-00 Like Kind Property 10/17/2008
200842019 1031.03-00 Like Kind Real Estate 10/17/2008
200842018 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/17/2008
200842018 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 10/17/2008
200842018 2056.19-01 Exception For Qualified Domestic Trust 10/17/2008
200842018 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842017 2601.00-00 Tax On Generation Skipping Transfers 10/17/2008
200842017 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842016 9100.01-00 Section 42; Low-Income Housing Credit 10/17/2008
200842016 42.00-00 Low-Income Housing Credit 10/17/2008
200842015 1362.01-03 Late Elections 10/17/2008
200842014 851.02-00 Gross Income Requirement 10/17/2008
200842013 2103.01-00 Property Situated in United States 10/17/2008
200842012 6166.03-00 Active Trade or Business 10/17/2008
200842012 6166.00-00 Extension of Time to Pay Estate Tax 10/17/2008
200842011 1388.00-00 Definitions; Special Rules 10/17/2008
200842010 856.04-00 Rents From Real Property 10/17/2008
200842009 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008