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
201928008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928007 6166.00-00 Extension of Time to Pay Estate Tax 07/12/2019
201928007 6166.03-00 Active Trade or Business 07/12/2019
201928006 468A.00-00 Special Rules for Decommissioning Cost 07/12/2019
201928005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201928004 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 07/12/2019
201928004 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 07/12/2019
201928004 2038.01-01 Power to Change Beneficiaries or Their Shares 07/12/2019
201928004 2501.01-00 Gift v. Not a Gift 07/12/2019
201928004 2601.01-00 Effective Dates 07/12/2019
201928004 61.00-00 Gross Income v. Not Gross Income 07/12/2019
201928004 643.06-00 Multiple Trusts 07/12/2019
201928004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928003 2512.00-00 Valuation of Gifts 07/12/2019
201928003 7520.00-00 Valuation Tables 07/12/2019
201928003 7520.02-00 Exceptions 07/12/2019
201928002 4971.02-00 Additional Tax 07/12/2019
201928002 4971.06-02 Without Funding Waiver 07/12/2019
201928001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/12/2019
201928001 9100.22-00 Other 07/12/2019
201928000 6110.00-00 Index for Public Inspection of Written Determination 07/12/2019
201927026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019

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