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 201418017 UILC 2501.01-00 主題 Gift v. Not a Gift 發布日期 05/02/2014
編號 201418017 UILC 2001.00-00 主題 Imposition and Rate of Tax 發布日期 05/02/2014
編號 201418017 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 201418016 UILC 9100.22-00 主題 Other 發布日期 05/02/2014
編號 201418016 UILC 1502.21-00 主題 Consolidated Net Operating Loss Deduction 發布日期 05/02/2014
編號 201418015 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 05/02/2014
編號 201418014 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 發布日期 05/02/2014
編號 201418014 UILC 2010.04-00 主題 Portability Election under � 2010(c)(5)(A) 發布日期 05/02/2014
編號 201418013 UILC 362.00-00 主題 Basis to Corporations 發布日期 05/02/2014
編號 201418013 UILC 362.01-00 主題 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 發布日期 05/02/2014
編號 201418013 UILC 9100.22-00 主題 Other 發布日期 05/02/2014
編號 201418012 UILC 7701.00-00 主題 Definitions 發布日期 05/02/2014
編號 201418011 UILC 2032A.00-00 主題 Valuation of Farm Real Property 發布日期 05/02/2014
編號 201418011 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/02/2014
編號 201418010 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/02/2014
編號 201418009 UILC 2010.00-00 主題 Unified Credit Against Estate Tax 發布日期 05/02/2014
編號 201418009 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/02/2014
編號 201418008 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 05/02/2014
編號 201418008 UILC 1362.02-00 主題 Termination of Election 發布日期 05/02/2014
編號 201418008 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 05/02/2014
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