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
201519016 1362.04-00 Inadvertent Terminations 05/08/2015
201519016 1362.00-00 Election by Small Business Corporation 05/08/2015
201519015 141.01-02 Security or Payment Test 05/08/2015
201519014 2632.00-00 Special Rules for Allocation of GST Exemption 05/08/2015
201519014 2642.00-00 Inclusion Ratio 05/08/2015
201519014 9100.00-00 Extension of Time for Making Certain Elections 05/08/2015
201519013 1362.01-03 Late Elections 05/08/2015
201519012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/08/2015
201519012 2601.03-06 Terminations of Interest in and Distributions From Trusts 05/08/2015
201519012 643.00-00 Definitions Applicable to Subparts A, B, C, and D 05/08/2015
201519012 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 05/08/2015
201519011 108.01-00 Exclusion From Gross Income 05/08/2015
201519011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2015
201519011 9100.22-00 Other 05/08/2015
201519010 1362.04-00 Inadvertent Terminations 05/08/2015
201519009 1362.01-03 Late Elections 05/08/2015
201519009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2015
201519008 1362.02-03 Passive Investment Income 05/08/2015
201519008 1362.04-00 Inadvertent Terminations 05/08/2015
201519007 1362.01-03 Late Elections 05/08/2015
201519006 7701.00-00 Definitions 05/08/2015
201519006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2015
201519005 1362.04-00 Inadvertent Terminations 05/08/2015
201519004 382.12-13 Election Out 05/08/2015
201519004 9100.22-00 Other 05/08/2015