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
201131014 61.00-00 Gross Income v. Not Gross Income 08/05/2011
201131014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/05/2011
201131014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/05/2011
201131014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/05/2011
201131014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/05/2011
201131014 2501.01-00 Gift v. Not a Gift 08/05/2011
201131013 2642.00-00 Inclusion Ratio 08/05/2011
201131013 9100.00-00 Extension of Time for Making Certain Elections 08/05/2011
201131012 2642.00-00 Inclusion Ratio 08/05/2011
201131012 9100.00-00 Extension of Time for Making Certain Elections 08/05/2011
201131011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/05/2011
201131011 2056.01-00 Terminable Interests 08/05/2011
201131011 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 08/05/2011
201131010 168.20-00 Classification of Property 08/05/2011
201131009 9100.22-00 Other 08/05/2011
201131009 1502.21-00 Consolidated Net Operating Loss Deduction 08/05/2011
201131008 613A.04-02 Retailers Excluded 08/05/2011
201131008 613A.04-03 Refiners Excluded 08/05/2011
201131007 131.00-00 Certain Foster Care Payments 08/05/2011
201131006 2702.00-00 Special Valuation Rules for Transfers in Trust 08/05/2011
201131005 1362.00-00 Election by Small Business Corporation 08/05/2011
201131005 1362.01-03 Late Elections 08/05/2011
201131004 528.00-00 Certain Homeowners Associations 08/05/2011
201131004 9100.34-00 Section 528 Election to be Treated as Homeowner Association 08/05/2011
201131003 45.00-00 Electricity Produced from Certain Renewable Sources 08/05/2011

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