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
200936020 7701.00-00 Definitions 09/04/2009
200936020 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/04/2009
200936019 2601.00-00 Tax On Generation Skipping Transfers 09/04/2009
200936018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/04/2009
200936018 2601.00-00 Tax On Generation Skipping Transfers 09/04/2009
200936017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/04/2009
200936017 2601.00-00 Tax On Generation Skipping Transfers 09/04/2009
200936016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2009
200936015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2009
200936015 1362.03-00 S Termination Year 09/04/2009
200936014 2632.03-00 Allocation of Unused GST Exemption 09/04/2009
200936014 2652.01-02 Special Election for QTIP 09/04/2009
200936014 2654.03-00 Separate Shares 09/04/2009
200936014 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936013 7701.00-00 Definitions 09/04/2009
200936013 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936012 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/04/2009
200936012 103.02-00 State and Local 09/04/2009
200936012 103.02-02 On Behalf Of 09/04/2009
200936011 7701.00-00 Definitions 09/04/2009
200936011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936010 7701.00-00 Definitions 09/04/2009
200936010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009

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