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
201837013 7701.02-00 Partnerships v. Associations 09/14/2018
201837013 9100.00-00 Extension of Time for Making Certain Elections 09/14/2018
201837013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/14/2018
201837012 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/14/2018
201837012 1361.03-00 Certain Trusts Permitted as Shareholders 09/14/2018
201837012 1361.03-03 Electing Small Business Trusts 09/14/2018
201837011 115.00-00 Income of States, Municipalities, etc. 09/14/2018
201837011 170.09-01 United States, States, Political Subdivisions, Etc. 09/14/2018
201837011 6012.05-01 Estates or Trusts 09/14/2018
201837010 7701.00-00 Definitions 09/14/2018
201837009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837009 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837008 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018

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