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Written determinations

 

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
202632013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/07/2026
202632012 7701.00-00 Definitions 08/07/2026
202632012 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2026
202632011 2642.07-00 Relief Under IRC 2642(g)(1) 08/07/2026
202632010 1361.00-00 Definitions 08/07/2026
202632010 1361.03-00 Certain Trusts Permitted as Shareholders 08/07/2026
202632010 1361.03-02 Qualified Subchapter S Trusts 08/07/2026
202632010 1361.03-03 Electing Small Business Trusts 08/07/2026
202632010 1362.00-00 Election by Small Business Corporation 08/07/2026
202632010 1362.02-00 Termination of Election 08/07/2026
202632010 1362.04-00 Inadvertent Terminations 08/07/2026
202632009 2642.07-00 Relief Under IRC 2642(g)(1) 08/07/2026
202632008 7701.00-00 Definitions 08/07/2026
202632008 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2026
202632007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2026
202632007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/07/2026
202632007 1223.00-00 Holding Period of Capital Assets 08/07/2026
202632007 2001.00-00 Imposition and Rate of Tax 08/07/2026
202632007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2026
202632007 2601.00-00 Tax On Generation Skipping Transfers 08/07/2026
202632007 61.00-00 Gross Income v. Not Gross Income 08/07/2026
202632006 9100.20-00 Section 1502; Election to File Consolidated Return 08/07/2026
202632005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2026