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
201531007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531006 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531006 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531005 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531005 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531005 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531004 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531004 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531004 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531003 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531003 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015
201531003 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/31/2015
201531002 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 07/31/2015
201531001 1361.05-00 Qualified Subchapter S Subsidiary 07/31/2015
201531001 9100.00-00 Extension of Time for Making Certain Elections 07/31/2015
201531000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2015

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