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
200616025 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616024 2601.00-00 Tax On Generation Skipping Transfers 04/21/2006
200616024 1361.03-02 Qualified Subchapter S Trusts 04/21/2006
200616023 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200616023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200616022 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616022 2642.01-00 Inclusion Ratio Defined 04/21/2006
200616022 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 04/21/2006
200616021 1362.01-03 Late Elections 04/21/2006
200616020 1362.01-03 Late Elections 04/21/2006
200616019 1362.01-03 Late Elections 04/21/2006
200616018 1362.01-03 Late Elections 04/21/2006
200616017 7701.00-00 Definitions 04/21/2006
200616017 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616016 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616015 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/21/2006
200616014 1362.01-03 Late Elections 04/21/2006
200616013 1362.01-03 Late Elections 04/21/2006
200616012 7701.00-00 Definitions 04/21/2006
200616012 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616011 1362.01-03 Late Elections 04/21/2006
200616010 7701.00-00 Definitions 04/21/2006
200616010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2006
200616009 642.03-00 Charitable Deduction 04/21/2006
200616008 664.03-02 Charitable Remainder Unitrust 04/21/2006