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
201634021 7701.00-00 Definitions 08/19/2016
201634020 9100.22-00 Other 08/19/2016
201634020 992.02-00 Election 08/19/2016
201634019 1361.00-00 Definitions 08/19/2016
201634019 1361.03-02 Qualified Subchapter S Trusts 08/19/2016
201634018 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/19/2016
201634018 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 08/19/2016
201634018 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 08/19/2016
201634018 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/19/2016
201634018 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634017 2041.03-00 General Power v. Not a General Power 08/19/2016
201634017 2514.03-00 Definition of General Power of Appointment 08/19/2016
201634017 2601.00-00 Tax On Generation Skipping Transfers 08/19/2016
201634017 2642.00-00 Inclusion Ratio 08/19/2016
201634016 2041.03-00 General Power v. Not a General Power 08/19/2016
201634016 2514.03-00 Definition of General Power of Appointment 08/19/2016
201634016 2601.00-00 Tax On Generation Skipping Transfers 08/19/2016
201634016 2642.00-00 Inclusion Ratio 08/19/2016
201634015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/19/2016
201634015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/19/2016
201634014 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/19/2016
201634014 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634013 1362.04-00 Inadvertent Terminations 08/19/2016
201634012 115.00-00 Income of States, Municipalities, etc. 08/19/2016
201634011 2010.04-00 Portability Election under � 2010(c)(5)(A) 08/19/2016

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