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
200432016 2035.02-00 Inclusion of Gift Tax in Gross Estate 08/06/2004
200432015 2035.03-00 Exception for Bona Fide Sale 08/06/2004
200432014 172.02-00 Computing Net Operating Loss 08/06/2004
200432013 9100.10-01 Accounting Methods 08/06/2004
200432012 35.00-00 Overpayments of Tax 08/06/2004
200432011 468A.04-06 Qualifying Percent 08/06/2004
200432010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2004
200432009 584.00-00 Common Trust Funds 08/06/2004
200432009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/06/2004
200432009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432009 2601.00-00 Tax On Generation Skipping Transfers 08/06/2004
200432008 584.00-00 Common Trust Funds 08/06/2004
200432008 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/06/2004
200432008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432008 2601.00-00 Tax On Generation Skipping Transfers 08/06/2004
200432007 584.00-00 Common Trust Funds 08/06/2004
200432007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/06/2004
200432007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432007 2601.00-00 Tax On Generation Skipping Transfers 08/06/2004
200432006 584.00-00 Common Trust Funds 08/06/2004
200432006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/06/2004
200432006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432006 2601.00-00 Tax On Generation Skipping Transfers 08/06/2004
200432005 584.00-00 Common Trust Funds 08/06/2004
200432005 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/06/2004