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
200125042 1362.01-03 Late Elections 06/22/2001
200125041 1362.01-03 Late Elections 06/22/2001
200125040 2652.01-02 Special Election for QTIP 06/22/2001
200125040 2654.01-00 Basis Adjustment 06/22/2001
200125040 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125039 338.01-02 Time in which Election must be made 06/22/2001
200125039 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/22/2001
200125038 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/22/2001
200125038 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/22/2001
200125038 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/22/2001
200125038 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125037 2601.03-01 Irrevocable Trusts 06/22/2001
200125036 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125035 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125034 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125033 4053.00-00 Exemptions 06/22/2001
200125032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2001
200125031 1502.77-00 Common Parent Agent for Subsidiaries 06/22/2001
200125030 864.02-07 Property Formerly Used in U.S. Business 06/22/2001
200125029 1362.01-03 Late Elections 06/22/2001
200125028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2001
200125027 1362.00-00 Election by Small Business Corporation 06/22/2001
200125026 1362.01-03 Late Elections 06/22/2001
200125025 1362.01-03 Late Elections 06/22/2001
200125024 1362.01-03 Late Elections 06/22/2001

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