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
201015025 2033.00-00 Property in Which Decedent Had an Interest 04/16/2010
201015025 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 04/16/2010
201015025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/16/2010
201015025 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/16/2010
201015025 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/16/2010
201015024 368.08-06 Business Enterprise Continuity 04/16/2010
201015023 382.12-06 Fluctuation in Value 04/16/2010
201015022 1362.01-03 Late Elections 04/16/2010
201015021 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015020 7701.00-00 Definitions 04/16/2010
201015020 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015019 7701.00-00 Definitions 04/16/2010
201015019 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015018 1382.00-00 Taxable Income of Cooperatives 04/16/2010
201015018 199.06-00 Agricultural and Horticultural Cooperatives 04/16/2010
201015017 1361.00-00 Definitions 04/16/2010
201015017 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/16/2010
201015017 1361.01-04 More than One Class of Stock 04/16/2010
201015016 61.00-00 Gross Income v. Not Gross Income 04/16/2010
201015015 1033.01-00 General Rule 04/16/2010
201015015 1033.02-00 Definition of Involuntary Conversion Events 04/16/2010
201015015 1033.03-00 Property Similar or Related in Service or Use 04/16/2010
201015015 1033.06-00 Special Rule For Condemned Business or Investment Real Estate 04/16/2010

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