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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Número UILC Asunto Fecha de publicación
200240022 565.01-02 Making and Filing Consents 10/04/2002
200240021 9100.09-00 Section 442; Accounting Periods 10/04/2002
200240020 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/04/2002
200240019 2632.01-00 Time and Manner of Allocation 10/04/2002
200240019 9100.00-00 Extension of Time for Making Certain Elections 10/04/2002
200240018 1014.00-00 Basis of Property Acquired From a Decedent 10/04/2002
200240018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/04/2002
200240017 1362.02-03 Passive Investment Income 10/04/2002
200240016 2601.00-00 Tax On Generation Skipping Transfers 10/04/2002
200240016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/04/2002
200240016 2031.00-00 Definition 10/04/2002
200240016 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/04/2002
200240015 2511.11-00 Gift of Remainder 10/04/2002
200240014 2601.00-00 Tax On Generation Skipping Transfers 10/04/2002
200240014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/04/2002
200240014 2031.00-00 Definition 10/04/2002
200240014 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/04/2002
200240013 1362.01-03 Late Elections 10/04/2002
200240012 664.00-00 Charitable Remainder Trusts 10/04/2002
200240012 664.03-02 Charitable Remainder Unitrust 10/04/2002
200240011 1362.01-03 Late Elections 10/04/2002
200240010 641.00-00 Imposition of Tax 10/04/2002
200240010 651.00-00 Deductions for Trusts Distributing Current Income Only 10/04/2002
200240010 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 10/04/2002
200240009 468A.04-02 Revised Schedules 10/04/2002

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