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
201532025 167.22-01 Normalization Rules 08/07/2015
201532024 167.22-01 Normalization Rules 08/07/2015
201532023 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/07/2015
201532023 672.05-00 Subpart E not to Result in Foreign Ownership 08/07/2015
201532023 672.05-01 Exceptions to General Rule 08/07/2015
201532023 7701.03-00 Association v. Trust 08/07/2015
201532022 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 08/07/2015
201532021 1031.02-00 Like Kind Property 08/07/2015
201532020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532018 167.22-01 Normalization Rules 08/07/2015
201532017 2632.00-00 Special Rules for Allocation of GST Exemption 08/07/2015
201532017 2652.01-02 Special Election for QTIP 08/07/2015
201532017 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532016 132.10-00 Transit Passes / Van Pools 08/07/2015
201532016 61.00-00 Gross Income v. Not Gross Income 08/07/2015
201532015 1362.04-00 Inadvertent Terminations 08/07/2015
201532014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532013 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532013 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532012 2001.00-00 Imposition and Rate of Tax 08/07/2015