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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编号 UILC 主题 发布日期
201238006 1362.01-00 Eligible v. Ineligible 09/21/2012
201238006 1362.01-03 Late Elections 09/21/2012
201238005 9100.22-00 Other 09/21/2012
201238005 9114.03-06 Canada 09/21/2012
201238004 61.00-00 Gross Income v. Not Gross Income 09/21/2012
201238004 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/21/2012
201238004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 09/21/2012
201238004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/21/2012
201238004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/21/2012
201238004 2033.00-00 Property in Which Decedent Had an Interest 09/21/2012
201238004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/21/2012
201238004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/21/2012
201238004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/21/2012
201238004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/21/2012
201238004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/21/2012
201238003 7701.00-00 Definitions 09/21/2012
201238003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/21/2012
201238002 7701.00-00 Definitions 09/21/2012
201238002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/21/2012
201238001 7701.00-00 Definitions 09/21/2012
201238001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/21/2012
201237029 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/14/2012
201237028 408.03-00 Rollover Contributions 09/14/2012
201237027 408.03-00 Rollover Contributions 09/14/2012
201237026 408.03-00 Rollover Contributions 09/14/2012

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