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
201422014 2632.00-00 Special Rules for Allocation of GST Exemption 05/30/2014
201422014 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2014
201422013 7701.00-00 Definitions 05/30/2014
201422012 355.01-00 Spin-Off 05/30/2014
201422012 368.04-00 Assets for Control of Transferee (Type "D") 05/30/2014
201422011 2601.04-00 Transitional Rules 05/30/2014
201422010 7701.00-00 Definitions 05/30/2014
201422010 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2014
201422009 7701.00-00 Definitions 05/30/2014
201422009 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2014
201422008 9100.04-00 Section 168; MACRS 05/30/2014
201422007 2642.03-00 Treatment of Certain Direct Skips Which Are Nontaxable Gifts 05/30/2014
201422006 1361.03-03 Electing Small Business Trusts 05/30/2014
201422006 1362.04-00 Inadvertent Terminations 05/30/2014
201422005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/30/2014
201422005 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/30/2014
201422005 2612.00-00 Taxable Termination; Taxable Distribution; Direct Skip 05/30/2014
201422004 368.03-00 Stock for Property (Type "C") 05/30/2014
201422004 351.00-00 Transfer to Corporation Controlled by Transferor 05/30/2014
201422004 355.01-00 Spin-Off 05/30/2014
201422004 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/30/2014
201422003 1295.02-02 Retroactive Elections 05/30/2014