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
201245017 7805.04-01 Retroactive Application of Rulings 11/09/2012
201245016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245016 9100.00-00 Extension of Time for Making Certain Elections 11/09/2012
201245015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245015 9100.00-00 Extension of Time for Making Certain Elections 11/09/2012
201245014 1362.04-00 Inadvertent Terminations 11/09/2012
201245013 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245013 9100.00-00 Extension of Time for Making Certain Elections 11/09/2012
201245012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245012 9100.00-00 Extension of Time for Making Certain Elections 11/09/2012
201245011 468A.04-02 Revised Schedules 11/09/2012
201245010 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/09/2012
201245009 9100.22-00 Other 11/09/2012
201245009 1502.21-00 Consolidated Net Operating Loss Deduction 11/09/2012
201245008 663.04-00 65-Day Rule 11/09/2012
201245008 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 11/09/2012
201245007 61.00-00 Gross Income v. Not Gross Income 11/09/2012
201245007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 11/09/2012
201245007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2012
201245007 1223.00-00 Holding Period of Capital Assets 11/09/2012
201245007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2012
201245007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2012
201245007 2601.00-00 Tax On Generation Skipping Transfers 11/09/2012
201245006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/09/2012
201245006 1014.00-00 Basis of Property Acquired From a Decedent 11/09/2012

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