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
200105046 1362.01-03 Late Elections 02/02/2001
200105045 6203.00-00 Method of Assessment 02/02/2001
200105045 6203.01-00 Procedures 02/02/2001
200105044 2601.03-08 Constructive Additions 02/02/2001
200105044 2033.01-00 Interest v. No Interest at Time of Death 02/02/2001
200105044 2501.01-00 Gift v. Not a Gift 02/02/2001
200105044 643.06-00 Multiple Trusts 02/02/2001
200105044 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
200105044 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 02/02/2001
200105044 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/02/2001
200105044 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/02/2001
200105043 338.01-02 Time in which Election must be made 02/02/2001
200105043 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/02/2001
200105042 9100.09-00 Section 442; Accounting Periods 02/02/2001
200105041 1362.01-03 Late Elections 02/02/2001
200105040 368.01-00 Statutory Merger or Consolidation (Type "A") 02/02/2001
200105039 61.00-00 Gross Income v. Not Gross Income 02/02/2001
200105039 643.06-00 Multiple Trusts 02/02/2001
200105039 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/02/2001
200105039 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 02/02/2001
200105039 1223.00-00 Holding Period of Capital Assets 02/02/2001
200105039 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/02/2001
200105039 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/02/2001
200105039 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/02/2001
200105039 2601.00-00 Tax On Generation Skipping Transfers 02/02/2001

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