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
201532032 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/07/2015
201532031 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/07/2015
201532031 2642.00-00 Inclusion Ratio 08/07/2015
201532031 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532030 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532030 9100.22-00 Other 08/07/2015
201532029 118.00-00 Contributions to the Capital of a Corporation 08/07/2015
201532028 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/07/2015
201532028 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015
201532026 72.19-00 Required Distributions Where Holder Dies 08/07/2015
201532026 72.19-01 Exceptions 08/07/2015
201532025 167.22-01 Normalization Rules 08/07/2015
201532024 167.22-01 Normalization Rules 08/07/2015
201532023 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/07/2015
201532023 672.05-00 Subpart E not to Result in Foreign Ownership 08/07/2015
201532023 672.05-01 Exceptions to General Rule 08/07/2015
201532023 7701.03-00 Association v. Trust 08/07/2015
201532022 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 08/07/2015
201532021 1031.02-00 Like Kind Property 08/07/2015
201532020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532018 167.22-01 Normalization Rules 08/07/2015
201532017 2632.00-00 Special Rules for Allocation of GST Exemption 08/07/2015
201532017 2652.01-02 Special Election for QTIP 08/07/2015

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