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
201837007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837007 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837006 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837005 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837004 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/14/2018
201837003 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2018
201837003 9100.22-00 Other 09/14/2018
201837002 1361.05-00 Qualified Subchapter S Subsidiary 09/14/2018
201837002 1362.01-03 Late Elections 09/14/2018
201837002 9100.00-00 Extension of Time for Making Certain Elections 09/14/2018
201837001 1295.02-02 Retroactive Elections 09/14/2018
201837000 6110.00-00 Index for Public Inspection of Written Determination 09/14/2018
201836010 4945.04-04 Grants to Individuals 09/05/2018
201836009 501.06-01 Performance of Particular Services for Members 09/05/2018

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