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
201418016 9100.22-00 Other 05/02/2014
201418016 1502.21-00 Consolidated Net Operating Loss Deduction 05/02/2014
201418015 1362.04-00 Inadvertent Terminations 05/02/2014
201418014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/02/2014
201418014 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/02/2014
201418013 362.00-00 Basis to Corporations 05/02/2014
201418013 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 05/02/2014
201418013 9100.22-00 Other 05/02/2014
201418012 7701.00-00 Definitions 05/02/2014
201418011 2032A.00-00 Valuation of Farm Real Property 05/02/2014
201418011 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418010 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418009 2010.00-00 Unified Credit Against Estate Tax 05/02/2014
201418009 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418008 1362.00-00 Election by Small Business Corporation 05/02/2014
201418008 1362.02-00 Termination of Election 05/02/2014
201418008 1362.04-00 Inadvertent Terminations 05/02/2014
201418007 61.00-00 Gross Income v. Not Gross Income 05/02/2014
201418007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201418007 1011.00-00 Adjusted Basis for Determining Gain or Loss 05/02/2014
201418007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 05/02/2014
201418007 1223.00-00 Holding Period of Capital Assets 05/02/2014
201418007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/02/2014
201418007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 05/02/2014
201418007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/02/2014

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