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
編號 201418007 UILC 61.00-00 主題 Gross Income v. Not Gross Income 發布日期 05/02/2014
編號 201418007 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 05/02/2014
編號 201418007 UILC 1011.00-00 主題 Adjusted Basis for Determining Gain or Loss 發布日期 05/02/2014
編號 201418007 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 05/02/2014
編號 201418007 UILC 1223.00-00 主題 Holding Period of Capital Assets 發布日期 05/02/2014
編號 201418007 UILC 2036.00-00 主題 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 發布日期 05/02/2014
編號 201418007 UILC 2037.00-00 主題 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 發布日期 05/02/2014
編號 201418007 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 05/02/2014
編號 201418007 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 05/02/2014
編號 201418006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/02/2014
編號 201418006 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/02/2014
編號 201418005 UILC 2601.03-08 主題 Constructive Additions 發布日期 05/02/2014
編號 201418004 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 05/02/2014
編號 201418003 UILC 2632.00-00 主題 Special Rules for Allocation of GST Exemption 發布日期 05/02/2014
編號 201418003 UILC 2642.00-00 主題 Inclusion Ratio 發布日期 05/02/2014
編號 201418003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/02/2014
編號 201418002 UILC 1022.00-00 主題 Basis Rules Applicable to the Estates of Decedents Dying in 2010 發布日期 05/02/2014
編號 201418002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/02/2014
編號 201418001 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 05/02/2014
編號 201418001 UILC 2642.00-00 主題 Inclusion Ratio 發布日期 05/02/2014
編號 201417028 UILC 408.03-00 主題 Rollover Contributions 發布日期 04/25/2014
編號 201417027 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/25/2014
編號 201417026 UILC 402.00-00 主題 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 發布日期 04/25/2014
編號 201417025 UILC 401.29-00 主題 Cash or Deferred Arrangements 發布日期 04/25/2014
編號 201417025 UILC 402.01-00 主題 Exempt Trust 發布日期 04/25/2014