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
202134004 2601.00-00 Tax On Generation Skipping Transfers 08/27/2021
202134004 61.00-00 Gross Income v. Not Gross Income 08/27/2021
202134004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/27/2021
202134004 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 08/27/2021
202134003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/27/2021
202134003 1223.00-00 Holding Period of Capital Assets 08/27/2021
202134003 2601.00-00 Tax On Generation Skipping Transfers 08/27/2021
202134003 61.00-00 Gross Income v. Not Gross Income 08/27/2021
202134003 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/27/2021
202134003 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/27/2021
202134002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134001 2010.00-00 Unified Credit Against Estate Tax 08/27/2021
202134001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/27/2021
202134001 9100.00-00 Extension of Time for Making Certain Elections 08/27/2021
202134001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/27/2021
202134000 6110.00-00 Index for Public Inspection of Written Determination 08/27/2021
202133016 4945.04-04 Grants to Individuals 08/20/2021
202133015 501.10-00 Domestic Fraternal Societies, Orders, and Associations 08/20/2021
202133014 4958.00-00 Excess Benefit Transaction 08/20/2021
202133014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/20/2021
202133014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/20/2021
202133013 6511.03-03 Foreign Tax Credit 08/20/2021
202133012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/2021
202133012 338.01-00 Express Election 08/20/2021

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