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
200638004 1361.03-02 Qualified Subchapter S Trusts 09/22/2006
200638004 1362.04-00 Inadvertent Terminations 09/22/2006
200638003 9100.22-00 Other 09/22/2006
200638003 1503.04-04 Dual Resident Corporation 09/22/2006
200638002 118.01-02 Nonshareholder Contributions 09/22/2006
200638002 118.02-00 Contributions in Aid of Construction 09/22/2006
200638001 332.00-00 Complete Liquidation of Subsidiaries 09/22/2006
200638001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/22/2006
200638001 368.04-00 Assets for Control of Transferee (Type "D") 09/22/2006
200638001 1502.30-03 Basis Adjustment 09/22/2006
200637042 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/15/2006
200637042 2601.00-00 Tax On Generation Skipping Transfers 09/15/2006
200637042 61.00-00 Gross Income v. Not Gross Income 09/15/2006
200637042 1001.02-07 Property Differing Materially 09/15/2006
200637042 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 09/15/2006
200637042 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 09/15/2006
200637042 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2006
200637042 1223.00-00 Holding Period of Capital Assets 09/15/2006
200637042 2033.00-00 Property in Which Decedent Had an Interest 09/15/2006
200637042 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/15/2006
200637042 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/15/2006
200637042 2038.00-00 Revocable Transfer 09/15/2006
200637041 512.01-01 Rents and Royalties 09/15/2006
200637041 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/15/2006
200637041 4943.03-01 Permitted Holdings 09/15/2006

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