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
202120004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/21/2021
202120004 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021
202120003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/21/2021
202120003 2041.04-00 Special Powers 05/21/2021
202120003 2041.05-00 Exercise of Powers 05/21/2021
202120003 2601.00-00 Tax On Generation Skipping Transfers 05/21/2021
202120003 2601.03-05 Additions to Irrevocable Trusts 05/21/2021
202120002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/21/2021
202120002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/21/2021
202120001 2632.00-00 Special Rules for Allocation of GST Exemption 05/21/2021
202120001 2642.00-00 Inclusion Ratio 05/21/2021
202120001 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021
202120000 6110.00-00 Index for Public Inspection of Written Determination 05/21/2021
202119009 4945.04-04 Grants to Individuals 05/14/2021
202119008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/14/2021
202119008 9100.22-00 Other 05/14/2021
202119007 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/14/2021
202119006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 05/14/2021
202119006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/14/2021
202119006 9100.22-00 Other 05/14/2021
202119005 9100.04-00 Section 168; MACRS 05/14/2021
202119004 108.00-00 Income From Discharge of Indebtedness 05/14/2021
202119004 108.01-00 Exclusion From Gross Income 05/14/2021
202119004 108.01-04 Qualified Real Property Business Indebtedness Exclusion 05/14/2021
202119004 108.02-00 Reduction of Tax Attributes 05/14/2021

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