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
201532009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532009 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532009 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532008 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532008 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532008 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532007 9100.10-00 Section 446 08/07/2015
201532007 9100.10-01 Accounting Methods 08/07/2015
201532006 856.07-00 Treatment of Wholly Owned Subsidiaries 08/07/2015
201532006 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532005 9100.22-00 Other 08/07/2015
201532004 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532004 172.01-00 Carryback and Carryover 08/07/2015
201532004 9100.22-00 Other 08/07/2015
201532003 7701.00-00 Definitions 08/07/2015
201532003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015
201532002 2010.00-00 Unified Credit Against Estate Tax 08/07/2015
201532002 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532000 6110.00-00 Index for Public Inspection of Written Determination 08/07/2015
201531025 408.03-00 Rollover Contributions 07/31/2015

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