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
201407014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/14/2014
201407013 6011.06-01 Magnetic Media 02/14/2014
201407012 9100.20-00 Section 1502; Election to File Consolidated Return 02/14/2014
201407012 1502.75-00 Filing Requirements 02/14/2014
201407011 856.00-00 Definition of Real Estate Investment Trust 02/14/2014
201407011 856.01-00 Income Requirements 02/14/2014
201407010 953.00-00 Insurance Income 02/14/2014
201407010 954.02-00 Foreign Personal Holding Company Income 02/14/2014
201407009 2511.11-00 Gift of Remainder 02/14/2014
201407008 2601.03-01 Irrevocable Trusts 02/14/2014
201407008 2501.01-00 Gift v. Not a Gift 02/14/2014
201407008 2041.03-00 General Power v. Not a General Power 02/14/2014
201407007 45.00-00 Electricity Produced from Certain Renewable Sources 02/14/2014
201407006 45.00-00 Electricity Produced from Certain Renewable Sources 02/14/2014
201407005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/14/2014
201407005 355.01-00 Spin-Off 02/14/2014
201407005 355.03-00 Active Business 02/14/2014
201407005 368.04-00 Assets for Control of Transferee (Type "D") 02/14/2014
201407004 1362.04-00 Inadvertent Terminations 02/14/2014
201407003 1362.04-00 Inadvertent Terminations 02/14/2014
201407002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/14/2014
201407002 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/14/2014
201407001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 02/14/2014
201407001 2642.00-00 Inclusion Ratio 02/14/2014
201407001 9100.00-00 Extension of Time for Making Certain Elections 02/14/2014

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