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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編號 UILC 主題 發布日期
201240009 7701.00-00 Definitions 10/05/2012
201240009 7701.03-00 Association v. Trust 10/05/2012
201240009 7701.03-06 Liquidating Trusts 10/05/2012
201240008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2012
201240008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2012
201240007 165.00-00 Deductions For Losses 10/05/2012
201240006 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 10/05/2012
201240005 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 10/05/2012
201240004 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 10/05/2012
201240004 2642.00-00 Inclusion Ratio 10/05/2012
201240004 9100.00-00 Extension of Time for Making Certain Elections 10/05/2012
201240003 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 10/05/2012
201240003 2642.00-00 Inclusion Ratio 10/05/2012
201240003 9100.00-00 Extension of Time for Making Certain Elections 10/05/2012
201240002 9100.00-00 Extension of Time for Making Certain Elections 10/05/2012
201240001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/05/2012
201239015 9100.00-00 Extension of Time for Making Certain Elections 09/28/2012
201239014 4945.04-04 Grants to Individuals 09/28/2012
201239013 412.06-00 Minimum Funding Waiver 09/28/2012
201239012 501.38-02 Electing Expenditure Test 09/28/2012
201239012 9100.00-00 Extension of Time for Making Certain Elections 09/28/2012
201239011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/28/2012
201239011 509.01-02 Support 09/28/2012
201239011 170.09-00 Donees of Charitable Contributions in General 09/28/2012
201239010 6229.00-00 Period of Limitations for Making Assessments 09/28/2012

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