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
200629024 266.01-00 Elections 07/21/2006
200629023 1362.04-00 Inadvertent Terminations 07/21/2006
200629022 1362.01-03 Late Elections 07/21/2006
200629021 2601.00-00 Tax On Generation Skipping Transfers 07/21/2006
200629021 643.06-00 Multiple Trusts 07/21/2006
200629021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/21/2006
200629021 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/21/2006
200629021 1223.00-00 Holding Period of Capital Assets 07/21/2006
200629021 2001.00-00 Imposition and Rate of Tax 07/21/2006
200629021 2001.00-00 Imposition and Rate of Tax 07/21/2006
200629021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/21/2006
200629020 7701.00-00 Definitions 07/21/2006
200629020 9100.00-00 Extension of Time for Making Certain Elections 07/21/2006
200629019 9100.00-00 Extension of Time for Making Certain Elections 07/21/2006
200629019 2652.01-02 Special Election for QTIP 07/21/2006
200629018 1381.00-00 Organizations to Which Part Applies 07/21/2006
200629018 1388.00-00 Definitions; Special Rules 07/21/2006
200629017 1362.04-00 Inadvertent Terminations 07/21/2006
200629016 2632.00-00 Special Rules for Allocation of GST Exemption 07/21/2006
200629016 9100.00-00 Extension of Time for Making Certain Elections 07/21/2006
200629015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/21/2006
200629014 1361.05-00 Qualified Subchapter S Subsidiary 07/21/2006
200629014 9100.00-00 Extension of Time for Making Certain Elections 07/21/2006
200629013 9100.22-00 Other 07/21/2006
200629012 103.02-00 State and Local 07/21/2006

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