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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編號 UILC 主題 發布日期
201039013 382.07-05 Segregation Rules 10/01/2010
201039013 382.12-00 Operating Rules 10/01/2010
201039013 382.12-06 Fluctuation in Value 10/01/2010
201039012 468A.01-00 In General 10/01/2010
201039011 468A.01-00 In General 10/01/2010
201039010 678.00-00 Person Other Than Grantor Treated as Substantial Owner 10/01/2010
201039010 1361.00-00 Definitions 10/01/2010
201039010 1361.03-01 Grantor Trusts 10/01/2010
201039009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax 10/01/2010
201039009 2033.00-00 Property in Which Decedent Had an Interest 10/01/2010
201039009 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 10/01/2010
201039009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/01/2010
201039009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/01/2010
201039009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/01/2010
201039008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax 10/01/2010
201039008 2033.00-00 Property in Which Decedent Had an Interest 10/01/2010
201039008 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 10/01/2010
201039008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/01/2010
201039008 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/01/2010
201039008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/01/2010
201039007 1502.75-00 Filing Requirements 10/01/2010
201039007 9100.20-00 Section 1502; Election to File Consolidated Return 10/01/2010
201039006 9100.00-00 Extension of Time for Making Certain Elections 10/01/2010
201039005 1362.04-00 Inadvertent Terminations 10/01/2010
201039004 9100.00-00 Extension of Time for Making Certain Elections 10/01/2010