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
200832024 956.00-00 Investment of Earnings in U.S. Property 08/08/2008
200832024 956.03-00 U.S. Property Defined 08/08/2008
200832023 3231.01-00 Employers v. Not Employers 08/08/2008
200832022 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/08/2008
200832021 664.03-02 Charitable Remainder Unitrust 08/08/2008
200832021 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/08/2008
200832021 1041.01-00 Transfers Incident to Divorce 08/08/2008
200832021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/08/2008
200832020 2642.00-00 Inclusion Ratio 08/08/2008
200832020 2033.00-00 Property in Which Decedent Had an Interest 08/08/2008
200832020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/08/2008
200832020 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/08/2008
200832020 61.14-00 Property Transactions 08/08/2008
200832020 1001.02-07 Property Differing Materially 08/08/2008
200832019 83.02-04 Revocability of Election 08/08/2008
200832018 2518.01-02 Acceptance of Benefits 08/08/2008
200832017 664.03-02 Charitable Remainder Unitrust 08/08/2008
200832017 674.05-00 Exception for Independent Trustees 08/08/2008
200832017 2523.06-01 Qualified Terminable Interest Property 08/08/2008
200832017 2056.08-00 Special Rule for Charitable Remainder Trusts 08/08/2008
200832016 1362.01-03 Late Elections 08/08/2008
200832015 2041.01-00 Pre-1942 Powers 08/08/2008
200832015 2041.03-00 General Power v. Not a General Power 08/08/2008
200832014 9100.00-00 Extension of Time for Making Certain Elections 08/08/2008
200832014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/08/2008