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
201516023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/17/2015
201516023 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015
201516023 61.00-00 Gross Income v. Not Gross Income 04/17/2015
201516022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201516022 1001.02-07 Property Differing Materially 04/17/2015
201516022 1223.00-00 Holding Period of Capital Assets 04/17/2015
201516022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/17/2015
201516022 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/17/2015
201516022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/17/2015
201516022 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015
201516022 61.00-00 Gross Income v. Not Gross Income 04/17/2015
201516021 168.00-00 Modified Accelerated Cost Recovery System 04/17/2015
201516021 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516021 9100.04-00 Section 168; MACRS 04/17/2015
201516020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015
201516020 2001.00-00 Imposition and Rate of Tax 04/17/2015
201516020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/17/2015
201516020 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015
201516020 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/17/2015
201516019 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015
201516018 7701.00-00 Definitions 04/17/2015
201516018 856.00-00 Definition of Real Estate Investment Trust 04/17/2015
201516018 856.07-00 Treatment of Wholly Owned Subsidiaries 04/17/2015
201516018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516017 1362.04-00 Inadvertent Terminations 04/17/2015

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