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
201322031 9100.00-00 Extension of Time for Making Certain Elections 05/31/2013
201322030 468A.01-00 In General 05/31/2013
201322029 468A.01-00 In General 05/31/2013
201322028 1362.01-03 Late Elections 05/31/2013
201322027 45G.00-00 Railroad Track Maintenance Credit 05/31/2013
201322026 468B.06-00 Other Funds 05/31/2013
201322025 2642.00-00 Inclusion Ratio 05/31/2013
201322025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/31/2013
201322025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/31/2013
201322025 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/31/2013
201322024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/31/2013
201322024 7704.03-00 Qualifying Income 05/31/2013
201322023 61.00-00 Gross Income v. Not Gross Income 05/31/2013
201322023 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/31/2013
201322022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2013
201322022 7701.00-00 Definitions 05/31/2013
201322021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2013
201322021 7701.00-00 Definitions 05/31/2013
201322020 1253.00-00 Transfers of Franchises, Trademarks, and Trade Names 05/31/2013
201322019 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/31/2013
201322018 1295.02-02 Retroactive Elections 05/31/2013
201322017 1295.02-02 Retroactive Elections 05/31/2013
201322016 1361.00-00 Definitions 05/31/2013
201322016 1361.03-02 Qualified Subchapter S Trusts 05/31/2013
201322016 1362.00-00 Election by Small Business Corporation 05/31/2013

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