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
202108003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108003 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108003 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108003 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108002 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108002 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108002 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108001 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108001 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108001 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108000 6110.00-00 Index for Public Inspection of Written Determination 02/26/2021
202107013 4945.04-04 Grants to Individuals 02/19/2021
202107012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/19/2021
202107012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2021
202107012 501.03-30 Organizational and Operational Tests 02/19/2021
202107011 367.00-00 Foreign Corporations 02/19/2021
202107011 368.00-00 Definitions Relating to Corporate Reorganizations 02/19/2021

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