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
202133012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/2021
202133012 338.01-00 Express Election 08/20/2021
202133012 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/2021
202133011 9100.22-00 Other 08/20/2021
202133010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/20/2021
202133010 2056.07-00 Qualified Terminable Interest Property 08/20/2021
202133010 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133009 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/20/2021
202133009 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133008 2632.00-00 Special Rules for Allocation of GST Exemption 08/20/2021
202133008 2642.00-00 Inclusion Ratio 08/20/2021
202133008 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133007 2632.00-00 Special Rules for Allocation of GST Exemption 08/20/2021
202133007 2642.00-00 Inclusion Ratio 08/20/2021
202133007 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133006 2632.00-00 Special Rules for Allocation of GST Exemption 08/20/2021
202133006 2642.00-00 Inclusion Ratio 08/20/2021
202133006 9100.00-00 Extension of Time for Making Certain Elections 08/20/2021
202133005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/2021
202133005 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/20/2021
202133005 1223.00-00 Holding Period of Capital Assets 08/20/2021
202133005 2601.00-00 Tax On Generation Skipping Transfers 08/20/2021
202133005 61.00-00 Gross Income v. Not Gross Income 08/20/2021
202133005 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/20/2021

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