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
202108010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/2021
202108009 9100.00-00 Extension of Time for Making Certain Elections 02/26/2021
202108009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/26/2021
202108008 1362.00-00 Election by Small Business Corporation 02/26/2021
202108008 1362.04-00 Inadvertent Terminations 02/26/2021
202108007 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/26/2021
202108007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/26/2021
202108006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108006 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108006 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108006 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108005 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108005 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108005 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108004 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108004 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108004 61.00-00 Gross Income v. Not Gross Income 02/26/2021

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