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
200527016 3231.01-00 Employers v. Not Employers 07/08/2005
200527015 1502.21-00 Consolidated Net Operating Loss Deduction 07/08/2005
200527015 9100.22-00 Other 07/08/2005
200527014 148.00-00 Arbitrage 07/08/2005
200527013 1362.02-03 Passive Investment Income 07/08/2005
200527012 104.01-00 Health and Accident Insurance 07/08/2005
200527011 7701.00-00 Definitions 07/08/2005
200527011 9100.00-00 Extension of Time for Making Certain Elections 07/08/2005
200527010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/08/2005
200527009 103.02-00 State and Local 07/08/2005
200527009 148.06-00 Reasonably Required Reserve or Replacement Fund 07/08/2005
200527008 2601.00-00 Tax On Generation Skipping Transfers 07/08/2005
200527008 2642.00-00 Inclusion Ratio 07/08/2005
200527007 61.00.00-00 PAYMENT 07/08/2005
200527007 643.06-00 Multiple Trusts 07/08/2005
200527007 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/08/2005
200527007 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 07/08/2005
200527007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2005
200527007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/08/2005
200527007 1223.00-00 Holding Period of Capital Assets 07/08/2005
200527007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/08/2005
200527007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/08/2005
200527007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/08/2005
200527007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/08/2005
200527007 2601.00-00 Tax On Generat 07/08/2005