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
200702014 2632.00-00 Special Rules for Allocation of GST Exemption 01/12/2007
200702014 9100.00-00 Extension of Time for Making Certain Elections 01/12/2007
200702013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/12/2007
200702013 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/12/2007
200702013 2501.01-00 Gift v. Not a Gift 01/12/2007
200702012 3406.00-00 Backup Withholding 01/12/2007
200702012 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702012 6041.05-00 Payments Specifically Included 01/12/2007
200702012 6045.00-00 Returns of Brokers 01/12/2007
200702012 6049.01-00 Reportable Interest 01/12/2007
200702011 3406.00-00 Backup Withholding 01/12/2007
200702011 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702011 6041.05-00 Payments Specifically Included 01/12/2007
200702011 6045.00-00 Returns of Brokers 01/12/2007
200702011 6049.01-00 Reportable Interest 01/12/2007
200702010 3406.00-00 Backup Withholding 01/12/2007
200702010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702010 6041.05-00 Payments Specifically Included 01/12/2007
200702010 6045.00-00 Returns of Brokers 01/12/2007
200702010 6049.01-00 Reportable Interest 01/12/2007
200702009 3406.00-00 Backup Withholding 01/12/2007
200702009 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007
200702009 6041.05-00 Payments Specifically Included 01/12/2007
200702009 6045.00-00 Returns of Brokers 01/12/2007
200702009 6049.01-00 Reportable Interest 01/12/2007