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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 201710000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 03/10/2017 |
| 编号 201709023 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 03/03/2017 |
| 编号 201709022 | UILC 2010.00-00 | 主题 Unified Credit Against Estate Tax | 发布日期 03/03/2017 |
| 编号 201709022 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/03/2017 |
| 编号 201709021 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 1015.00-00 | 主题 Basis of Property Acquired by Gift or Transfer in Trust | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 2035.00-00 | 主题 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 2036.00-00 | 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 2037.00-00 | 主题 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 2038.00-00 | 主题 Revocable Transfers (Included v. Not Included in Gross Estate) | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 643.06-00 | 主题 Multiple Trusts | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 661.00-00 | 主题 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 发布日期 03/03/2017 |
| 编号 201709020 | UILC 662.00-00 | 主题 Inclusion of Amounts in Gro | 发布日期 03/03/2017 |
| 编号 201709019 | UILC 2010.00-00 | 主题 Unified Credit Against Estate Tax | 发布日期 03/03/2017 |
| 编号 201709019 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/03/2017 |
| 编号 201709018 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 03/03/2017 |
| 编号 201709018 | UILC 4982.05-00 | 主题 Definitions and Special Rules | 发布日期 03/03/2017 |
| 编号 201709018 | UILC 4982.06-00 | 主题 Election to Use Taxable Year | 发布日期 03/03/2017 |
| 编号 201709017 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 03/03/2017 |
| 编号 201709017 | UILC 4982.05-00 | 主题 Definitions and Special Rules | 发布日期 03/03/2017 |
