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
200223019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/07/2002
200223019 2601.00-00 Tax On Generation Skipping Transfers 06/07/2002
200223017 472.01-00 Election 06/07/2002
200223017 9100.11-00 Section 472; LIFO Election 06/07/2002
200223016 2632.01-00 Time and Manner of Allocation 06/07/2002
200223016 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223015 831.02-00 Alternative Tax Small Companies 06/07/2002
200223014 170.12-03 Partial Interests in Property 06/07/2002
200223014 2512.00-00 Valuation of Gifts 06/07/2002
200223014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/07/2002
200223014 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 06/07/2002
200223014 2033.00-00 Property in Which Decedent Had an Interest 06/07/2002
200223014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/07/2002
200223014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/07/2002
200223013 170.12-03 Partial Interests in Property 06/07/2002
200223013 2512.00-00 Valuation of Gifts 06/07/2002
200223013 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/07/2002
200223013 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 06/07/2002
200223013 2033.00-00 Property in Which Decedent Had an Interest 06/07/2002
200223013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/07/2002
200223013 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/07/2002
200223012 817.00-00 Treatment of Variable Contracts 06/07/2002
200223011 142.04-02 40/60 Test 06/07/2002
200223010 1362.01-03 Late Elections 06/07/2002
200223009 9100.22-00 Other 06/07/2002

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