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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숫자 UILC 주제 출시일
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
200841023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/10/2008
200841023 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 10/10/2008
200841023 1223.00-00 Holding Period of Capital Assets 10/10/2008
200841023 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/10/2008
200841023 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/10/2008
200841022 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 10/10/2008
200841021 355.01-01 Split-Off 10/10/2008
200841021 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/10/2008
200841020 355.01-00 Spin-Off 10/10/2008
200841019 115.00-00 Income of States, Municipalities, etc. 10/10/2008
200841018 115.00-00 Income of States, Municipalities, etc. 10/10/2008
200841017 7704.03-00 Qualifying Income 10/10/2008
200841016 9100.09-00 Section 442; Accounting Periods 10/10/2008
200841015 565.01-02 Making and Filing Consents 10/10/2008
200841015 9100.00-00 Extension of Time for Making Certain Elections 10/10/2008

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