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
201525010 752.08-00 Partnership Liability Versus Partner Liability 06/19/2015
201525009 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 06/19/2015
201525009 1362.04-00 Inadvertent Terminations 06/19/2015
201525008 754.02-00 Timeliness of Election 06/19/2015
201525008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/19/2015
201525007 7701.22-01 Factors: Lease vs. Service Contract 06/19/2015
201525006 1362.04-00 Inadvertent Terminations 06/19/2015
201525005 1362.04-00 Inadvertent Terminations 06/19/2015
201525004 1362.04-00 Inadvertent Terminations 06/19/2015
201525003 2511.00-00 Transfers in General (Gift v. Not a Gift) 06/19/2015
201525003 2702.00-00 Special Valuation Rules for Transfers in Trust 06/19/2015
201525002 2511.00-00 Transfers in General (Gift v. Not a Gift) 06/19/2015
201525002 2702.00-00 Special Valuation Rules for Transfers in Trust 06/19/2015
201525001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/19/2015
201525001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/19/2015
201525001 1223.00-00 Holding Period of Capital Assets 06/19/2015
201525001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/19/2015
201525001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/19/2015
201525001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/19/2015
201525001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/19/2015
201525001 2601.00-00 Tax On Generation Skipping Transfers 06/19/2015
201525001 61.00-00 Gross Income v. Not Gross Income 06/19/2015
201525001 643.00-00 Definitions Applicable to Subparts A, B, C, and D 06/19/2015
201525001 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/19/2015
201525001 662.00-00 Inclusion of Amounts in Gross Income of Beneficiar 06/19/2015

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