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
201523009 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/05/2015
201523009 9100.00-00 Extension of Time for Making Certain Elections 06/05/2015
201523008 1362.02-00 Termination of Election 06/05/2015
201523008 1362.02-03 Passive Investment Income 06/05/2015
201523007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/05/2015
201523006 1362.01-03 Late Elections 06/05/2015
201523006 9100.00-00 Extension of Time for Making Certain Elections 06/05/2015
201523005 1362.02-03 Passive Investment Income 06/05/2015
201523005 1362.04-00 Inadvertent Terminations 06/05/2015
201523004 1362.02-03 Passive Investment Income 06/05/2015
201523004 1362.04-00 Inadvertent Terminations 06/05/2015
201523003 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 06/05/2015
201523003 2632.00-00 Special Rules for Allocation of GST Exemption 06/05/2015
201523003 2652.00-00 Other Definitions 06/05/2015
201523002 7701.00-00 Definitions 06/05/2015
201523002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/05/2015
201523001 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 06/05/2015
201523000 6110.00-00 Index for Public Inspection of Written Determination 06/05/2015
201522012 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/29/2015
201522011 408.03-00 Rollover Contributions 05/29/2015
201522010 408.03-00 Rollover Contributions 05/29/2015
201522009 4945.04-04 Grants to Individuals 05/29/2015
201522008 4945.04-04 Grants to Individuals 05/29/2015
201522007 4942.03-07 Set-Asides 05/29/2015
201522006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/29/2015

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