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
201103004 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 01/21/2011
201103004 2056.19-01 Exception For Qualified Domestic Trust 01/21/2011
201103004 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 01/21/2011
201103004 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103003 2032.00-00 Alternate Valuation 01/21/2011
201103003 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/21/2011
201103001 565.01-01 Eligible Corporations 01/21/2011
201103001 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 01/21/2011
201102070 9100.00-00 Extension of Time for Making Certain Elections 01/14/2011
201102069 408.03-00 Rollover Contributions 01/14/2011
201102068 408.03-00 Rollover Contributions 01/14/2011
201102067 408.03-00 Rollover Contributions 01/14/2011
201102066 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/14/2011
201102065 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/14/2011
201102064 501.03-30 Organizational and Operational Tests 01/14/2011
201102063 1312.00-00 Circumstances of Adjustment 01/14/2011
201102062 6224.01-03 Binds All Partners 01/14/2011
201102061 6227.00-00 Administrative Adjustments Requests 01/14/2011
201102060 6227.00-00 Administrative Adjustments Requests 01/14/2011
201102059 6229.02-00 Extension by Agreement 01/14/2011
201102058 6325.00-00 Release of Lien or Discharge of Property 01/14/2011
201102057 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 01/14/2011
201102056 6231.03-00 Partnership Item 01/14/2011
201102055 851.02-00 Gross Income Requirement 01/14/2011

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