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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Номер UILC Тема Дата публикации
201216010 2601.00-00 Tax On Generation Skipping Transfers 04/20/2012
201216010 2601.04-00 Transitional Rules 04/20/2012
201216010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/20/2012
201216010 1223.00-00 Holding Period of Capital Assets 04/20/2012
201216010 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/20/2012
201216010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/20/2012
201216009 141.00-00 Private Activity Bond; Qualified Bond 04/20/2012
201216008 168.25-00 Property Used Predominantly Outside the United States 04/20/2012
201216007 1031.02-00 Like Kind Property 04/20/2012
201216006 9100.22-00 Other 04/20/2012
201216006 992.02-00 Election 04/20/2012
201216005 2040.00-00 Joint Interests (Included v. Not Included in Gross Estate) 04/20/2012
201216004 7701.00-00 Definitions 04/20/2012
201216004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216003 7701.00-00 Definitions 04/20/2012
201216003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216002 7701.00-00 Definitions 04/20/2012
201216002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216001 7701.00-00 Definitions 04/20/2012
201216001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201215019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/13/2012
201215018 414.08-00 Church Plan 04/13/2012
201215017 412.06-00 Minimum Funding Waiver 04/13/2012
201215016 408.03-00 Rollover Contributions 04/13/2012
201215015 402.08-00 Rollover Contributions 04/13/2012

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