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
201722013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2017
201722012 1502.13-00 Intercompany Transactions 06/02/2017
201722012 1502.13-01 Stock of Members 06/02/2017
201722011 45G.00-00 Railroad Track Maintenance Credit 06/02/2017
201722011 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722010 9100.22-00 Other 06/02/2017
201722010 992.02-00 Election 06/02/2017
201722009 412.06-00 Minimum Funding Waiver 06/02/2017
201722008 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 06/02/2017
201722007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/02/2017
201722007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/02/2017
201722007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/02/2017
201722007 61.00-00 Gross Income v. Not Gross Income 06/02/2017
201722007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 06/02/2017
201722007 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2017
201722007 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2017
201722006 167.22-00 Public Utility Property 06/02/2017
201722005 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/02/2017
201722005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/02/2017
201722004 61.00-00 Gross Income v. Not Gross Income 06/02/2017
201722003 9100.22-00 Other 06/02/2017
201722003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2017

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