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
200539008 664.00-00 Charitable Remainder Trusts 09/30/2005
200539007 9100.22-00 Other 09/30/2005
200539007 1504.00-00 Definitions 09/30/2005
200539006 115.00-00 Income of States, Municipalities, etc. 09/30/2005
200539005 1362.04-00 Inadvertent Terminations 09/30/2005
200539004 1502.75-00 Filing Requirements 09/30/2005
200539003 42.00-00 Low-Income Housing Credit 09/30/2005
200539003 42.09-01 Federally-Subsidized Buildings 09/30/2005
200539002 1362.01-03 Late Elections 09/30/2005
200539001 2601.01-00 Effective Dates 09/30/2005
200539001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/30/2005
200539001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005
200539001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/30/2005
200539001 1223.00-00 Holding Period of Capital Assets 09/30/2005
200539001 665.00-00 Definitions Applicable to Subpart D 09/30/2005
200538040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/23/2005
200538039 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/23/2005
200538039 501.27-00 Cooperative Hospital Service Organizations 09/23/2005
200538038 9100.00-00 Extension of Time for Making Certain Elections 09/23/2005
200538037 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2005
200538037 9100.00-00 Extension of Time for Making Certain Elections 09/23/2005
200538036 2642.06-00 Special Rules for Certain Inter Vivos Transfers 09/23/2005
200538035 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/23/2005
200538035 2501.01-00 Gift v. Not a Gift 09/23/2005
200538035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/23/2005

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