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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.
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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200841038 | 521.01-00 | Farmers' v. Not a Farmers' Cooperative | 10/10/2008 |
| 200841037 | 280F.04-03 | Regularly Engaged in the Business of Leasing | 10/10/2008 |
| 200841036 | 3231.01-00 | Employers v. Not Employers | 10/10/2008 |
| 200841035 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 10/10/2008 |
| 200841035 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/10/2008 |
| 200841034 | 7702.20-00 | Correction of Errors | 10/10/2008 |
| 200841033 | 59.00-00 | Other Definitions and Special Rules | 10/10/2008 |
| 200841033 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/10/2008 |
| 200841032 | 2032.00-00 | Alternate Valuation | 10/10/2008 |
| 200841032 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/10/2008 |
| 200841031 | 1362.04-00 | Inadvertent Terminations | 10/10/2008 |
| 200841030 | 1362.00-00 | Election by Small Business Corporation | 10/10/2008 |
| 200841030 | 1362.04-00 | Inadvertent Terminations | 10/10/2008 |
| 200841029 | 351.11-00 | Constructive Exchange | 10/10/2008 |
| 200841029 | 358.03-00 | Assumption of Liabilities | 10/10/2008 |
| 200841028 | 162.07-29 | Deductible by Whom | 10/10/2008 |
| 200841027 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 10/10/2008 |
| 200841026 | 1362.01-03 | Late Elections | 10/10/2008 |
| 200841025 | 9999.98-00 | Not Able to Identify Under Present List | 10/10/2008 |
| 200841024 | 1362.01-03 | Late Elections | 10/10/2008 |
| 200841023 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 10/10/2008 |
| 200841023 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 10/10/2008 |
| 200841023 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 10/10/2008 |
| 200841023 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 10/10/2008 |
| 200841023 | 61.00-00 | Gross Income v. Not Gross Income | 10/10/2008 |
