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
201710003 663.00-00 Special Rules Applicable to Sections 661 and 662 03/10/2017
201710003 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710002 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/10/2017
201710002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/10/2017
201710001 1362.04-00 Inadvertent Terminations 03/10/2017
201710000 6110.00-00 Index for Public Inspection of Written Determination 03/10/2017
201709023 408.03-00 Rollover Contributions 03/03/2017
201709022 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709022 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709021 9100.09-00 Section 442; Accounting Periods 03/03/2017
201709020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2017
201709020 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 03/03/2017
201709020 1361.03-01 Grantor Trusts 03/03/2017
201709020 1361.03-02 Qualified Subchapter S Trusts 03/03/2017
201709020 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/03/2017
201709020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/03/2017
201709020 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/03/2017
201709020 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/03/2017
201709020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/03/2017
201709020 61.00-00 Gross Income v. Not Gross Income 03/03/2017
201709020 643.06-00 Multiple Trusts 03/03/2017
201709020 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 03/03/2017
201709020 662.00-00 Inclusion of Amounts in Gro 03/03/2017
201709019 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709019 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017

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