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
200531014 41.00-00 Credit for Increasing Research Activities 08/05/2005
200531013 985.00-00 Functional Currency 08/05/2005
200531012 7704.01-00 Meaning of 08/05/2005
200531011 1362.01-03 Late Elections 08/05/2005
200531011 7701.00-00 Definitions 08/05/2005
200531011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2005
200531010 9100.22-00 Other 08/05/2005
200531010 884.01-00 Branch Profits Tax 08/05/2005
200531009 2601.00-00 Tax On Generation Skipping Transfers 08/05/2005
200531009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/05/2005
200531009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/05/2005
200531008 2601.00-00 Tax On Generation Skipping Transfers 08/05/2005
200531008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/05/2005
200531008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/05/2005
200531007 2056.07-01 Effective Election 08/05/2005
200531007 2652.01-02 Special Election for QTIP 08/05/2005
200531007 9100.00-00 Extension of Time for Making Certain Elections 08/05/2005
200531006 9100.00-00 Extension of Time for Making Certain Elections 08/05/2005
200531005 1362.04-00 Inadvertent Terminations 08/05/2005
200531005 1361.03-00 Certain Trusts Permitted as Shareholders 08/05/2005
200531005 1361.03-02 Qualified Subchapter S Trusts 08/05/2005
200531004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/05/2005
200531004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/05/2005
200531003 468A.04-02 Revised Schedules 08/05/2005
200531002 877.00-00 Expatriation to Avoid Tax 08/05/2005