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
201947001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947001 2501.01-00 Gift v. Not a Gift 11/22/2019
201947001 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947001 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947000 6110.00-00 Index for Public Inspection of Written Determination 11/22/2019
201946015 4945.04-04 Grants to Individuals 11/15/2019
201946014 1361.05-00 Qualified Subchapter S Subsidiary 11/15/2019
201946014 9100.00-00 Extension of Time for Making Certain Elections 11/15/2019
201946013 1362.04-00 Inadvertent Terminations 11/15/2019
201946012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/15/2019
201946011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946010 9100.00-00 Extension of Time for Making Certain Elections 11/15/2019
201946009 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/15/2019
201946009 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/15/2019
201946009 2056.07-00 Qualified Terminable Interest Property 11/15/2019
201946009 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/15/2019
201946009 2519.00-00 Disposition of Certain Life Estates 11/15/2019
201946009 2702.00-00 Special Valuation Rules for Transfers in Trust 11/15/2019
201946008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946007 45.00-00 Electricity Produced from Certain Renewable Sources 11/15/2019
201946006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019

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