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
201438013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/19/2014
201438013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/19/2014
201438012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/19/2014
201438012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/19/2014
201438011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/19/2014
201438011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/19/2014
201438010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/19/2014
201438010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/19/2014
201438009 351.00-00 Transfer to Corporation Controlled by Transferor 09/19/2014
201438009 355.01-00 Spin-Off 09/19/2014
201438009 368.01-00 Statutory Merger or Consolidation (Type "A") 09/19/2014
201438009 368.04-00 Assets for Control of Transferee (Type "D") 09/19/2014
201438008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2014
201438008 9100.00-00 Extension of Time for Making Certain Elections 09/19/2014
201438008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/19/2014
201438007 9100.09-00 Section 442; Accounting Periods 09/19/2014
201438006 83.02-00 Election to Include in Gross Income in Year of Transfer 09/19/2014
201438005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/19/2014
201438005 9100.00-00 Extension of Time for Making Certain Elections 09/19/2014
201438004 1502.21-00 Consolidated Net Operating Loss Deduction 09/19/2014
201438004 9100.22-00 Other 09/19/2014
201438003 167.22-01 Normalization Rules 09/19/2014
201438002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/19/2014
201438001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 09/19/2014
201438001 2642.00-00 Inclusion Ratio 09/19/2014