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
201147014 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/25/2011
201147013 1362.01-03 Late Elections 11/25/2011
201147012 1362.00-00 Election by Small Business Corporation 11/25/2011
201147012 1362.01-00 Eligible v. Ineligible 11/25/2011
201147012 1362.04-00 Inadvertent Terminations 11/25/2011
201147011 9100.00-00 Extension of Time for Making Certain Elections 11/25/2011
201147011 1361.05-00 Qualified Subchapter S Subsidiary 11/25/2011
201147010 2601.03-01 Irrevocable Trusts 11/25/2011
201147010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/25/2011
201147010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/25/2011
201147010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/25/2011
201147009 2632.00-00 Special Rules for Allocation of GST Exemption 11/25/2011
201147009 2652.00-00 Other Definitions 11/25/2011
201147009 2652.01-00 Transferor Defined 11/25/2011
201147009 2652.01-02 Special Election for QTIP 11/25/2011
201147009 9100.00-00 Extension of Time for Making Certain Elections 11/25/2011
201147008 1362.01-03 Late Elections 11/25/2011
201147007 468A.01-00 In General 11/25/2011
201147006 1362.01-03 Late Elections 11/25/2011
201147005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/25/2011
201147005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/25/2011
201147005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/25/2011
201147004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/25/2011
201147003 911.11-03 Reelection 11/25/2011
201147002 7701.00-00 Definitions 11/25/2011

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