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
201103013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103013 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103012 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103011 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103010 1504.00-00 Definitions 01/21/2011
201103010 1504.01-00 Affiliated Group v. Not an Affiliated Group 01/21/2011
201103009 851.02-00 Gross Income Requirement 01/21/2011
201103008 162.36-02 Covered Employees 01/21/2011
201103007 1381.00-00 Organizations to Which Part Applies 01/21/2011
201103006 168.20-00 Classification of Property 01/21/2011
201103005 1362.01-03 Late Elections 01/21/2011
201103004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/21/2011
201103004 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 01/21/2011
201103004 2056.19-01 Exception For Qualified Domestic Trust 01/21/2011
201103004 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 01/21/2011
201103004 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103003 2032.00-00 Alternate Valuation 01/21/2011
201103003 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/21/2011
201103001 565.01-01 Eligible Corporations 01/21/2011
201103001 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 01/21/2011
201102070 9100.00-00 Extension of Time for Making Certain Elections 01/14/2011
201102069 408.03-00 Rollover Contributions 01/14/2011

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