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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
201433014 1362.02-01 Revocation 08/15/2014
201433014 1362.03-00 S Termination Year 08/15/2014
201433013 1504.02-00 Includible Corporation v. Not an Includible Corporation 08/15/2014
201433012 831.02-00 Alternative Tax Small Companies 08/15/2014
201433012 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433011 856.00-00 Definition of Real Estate Investment Trust 08/15/2014
201433011 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/15/2014
201433010 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/15/2014
201433009 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 08/15/2014
201433008 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/15/2014
201433008 9100.00-00 Extension of Time for Making Certain Elections 08/15/2014
201433007 332.00-00 Complete Liquidation of Subsidiaries 08/15/2014
201433007 355.01-00 Spin-Off 08/15/2014
201433007 368.04-00 Assets for Control of Transferee (Type "D") 08/15/2014
201433006 2033.00-00 Property in Which Decedent Had an Interest 08/15/2014
201433006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/15/2014
201433006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/15/2014
201433006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/15/2014
201433006 2041.03-00 General Power v. Not a General Power 08/15/2014
201433006 2501.01-00 Gift v. Not a Gift 08/15/2014
201433006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/15/2014
201433006 2601.03-01 Irrevocable Trusts 08/15/2014
201433005 856.01-00 Income Requirements 08/15/2014

Official Adobe Website