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
201102054 7701.00-00 Definitions 01/14/2011
201102054 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011
201102053 2642.00-00 Inclusion Ratio 01/14/2011
201102053 9100.00-00 Extension of Time for Making Certain Elections 01/14/2011
201102052 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102052 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102052 2501.01-00 Gift v. Not a Gift 01/14/2011
201102052 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102052 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102051 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102051 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102051 2501.01-00 Gift v. Not a Gift 01/14/2011
201102051 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102051 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102050 172.03-00 Specified Business 01/14/2011
201102049 1362.01-03 Late Elections 01/14/2011
201102048 1362.01-03 Late Elections 01/14/2011
201102047 851.02-00 Gross Income Requirement 01/14/2011
201102046 355.02-00 Non Pro Rata Distributions, etc. 01/14/2011
201102046 355.03-00 Active Business 01/14/2011
201102046 368.04-00 Assets for Control of Transferee (Type "D") 01/14/2011
201102046 1361.02-00 Stock Owned by Husband and Wife 01/14/2011
201102046 1361.03-00 Certain Trusts Permitted as Shareholders 01/14/2011
201102046 1363.02-00 Elections of an S Corporation 01/14/2011
201102046 1374.03-00 Net Unrealized Built-in Gain 01/14/2011

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