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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201042012 4941.04-00 Definition of Self-Dealing 10/22/2010
201042011 1362.01-03 Late Elections 10/22/2010
201042010 1362.04-00 Inadvertent Terminations 10/22/2010
201042010 1375.00-00 Tax Imposed On Certain Passive Investment Income 10/22/2010
201042009 59.00-00 Other Definitions and Special Rules 10/22/2010
201042009 9100.00-00 Extension of Time for Making Certain Elections 10/22/2010
201042008 9100.00-00 Extension of Time for Making Certain Elections 10/22/2010
201042008 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/22/2010
201042007 9100.00-00 Extension of Time for Making Certain Elections 10/22/2010
201042007 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/22/2010
201042006 1362.01-03 Late Elections 10/22/2010
201042005 9100.00-00 Extension of Time for Making Certain Elections 10/22/2010
201042005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/22/2010
201042004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/2010
201042004 2514.04-01 Exception: 5 Plus 5 Power 10/22/2010
201042004 2041.11-00 5 and 5 Power 10/22/2010
201042004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/22/2010
201042004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/22/2010
201042004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/22/2010
201042004 2601.04-03 Amendments to Wills or Revocable Trusts 10/22/2010
201042004 2642.00-00 Inclusion Ratio 10/22/2010
201042004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/22/2010
201042003 1361.01-04 More than One Class of Stock 10/22/2010
201042003 1362.00-00 Election by Small Business Corporation 10/22/2010
201042002 1362.04-00 Inadvertent Terminations 10/22/2010

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