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
200241041 2601.03-00 Exceptions 10/11/2002
200241041 2601.03-01 Irrevocable Trusts 10/11/2002
200241040 2642.01-00 Inclusion Ratio Defined 10/11/2002
200241040 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002
200241039 2702.02-02 Personal Residence in Trust 10/11/2002
200241038 2601.00-00 Tax On Generation Skipping Transfers 10/11/2002
200241037 1362.01-03 Late Elections 10/11/2002
200241036 1362.01-03 Late Elections 10/11/2002
200241035 2041.03-00 General Power v. Not a General Power 10/11/2002
200241035 2514.03-00 Definition of General Power of Appointment 10/11/2002
200241035 2601.04-03 Amendments to Wills or Revocable Trusts 10/11/2002
200241034 1362.01-03 Late Elections 10/11/2002
200241033 1362.01-03 Late Elections 10/11/2002
200241032 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/11/2002
200241032 2652.01-02 Special Election for QTIP 10/11/2002
200241032 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002
200241031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241030 338.01-02 Time in which Election must be made 10/11/2002
200241030 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/11/2002
200241029 338.01-02 Time in which Election must be made 10/11/2002
200241029 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/11/2002
200241028 1362.01-03 Late Elections 10/11/2002
200241027 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241026 1362.01-03 Late Elections 10/11/2002
200241025 468A.04-02 Revised Schedules 10/11/2002

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