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
编号 202134015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134015 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 发布日期 08/27/2021
编号 202134014 UILC 2010.00-00 主题 Unified Credit Against Estate Tax 发布日期 08/27/2021
编号 202134014 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 08/27/2021
编号 202134014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134014 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 发布日期 08/27/2021
编号 202134013 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 08/27/2021
编号 202134013 UILC 337.00-00 主题 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 发布日期 08/27/2021
编号 202134012 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134011 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 08/27/2021
编号 202134011 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 发布日期 08/27/2021
编号 202134010 UILC 2056.07-00 主题 Qualified Terminable Interest Property 发布日期 08/27/2021
编号 202134010 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134009 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 08/27/2021
编号 202134009 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134008 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 08/27/2021
编号 202134008 UILC 9100.35-00 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 发布日期 08/27/2021
编号 202134007 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 08/27/2021
编号 202134007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134006 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 08/27/2021
编号 202134006 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 08/27/2021
编号 202134006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021
编号 202134005 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 08/27/2021
编号 202134005 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 08/27/2021
编号 202134005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/27/2021