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 200037013 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037013 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037013 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037013 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037012 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037012 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037012 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037012 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037011 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037011 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037011 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037011 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037010 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037010 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037010 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037010 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037009 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 09/15/2000
編號 200037009 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 09/15/2000
編號 200037009 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 09/15/2000
編號 200037009 UILC 1015.00-00 主題 Basis of Property Acquired by Gift or Transfer in Trust 發布日期 09/15/2000
編號 200037008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 09/15/2000
編號 200037008 UILC 2652.01-02 主題 Special Election for QTIP 發布日期 09/15/2000
編號 200037007 UILC 29.00-00 主題 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 發布日期 09/15/2000
編號 200037006 UILC 149.03-00 主題 Advance Refundings 發布日期 09/15/2000
編號 200037006 UILC 150.01-00 主題 General Rules 發布日期 09/15/2000