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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编号 UILC 主题 发布日期
200028020 2518.02-00 Disclaimer of Less than an Entire Interest 07/14/2000
200028020 2518.04-00 Disclaimer by Surviving Spouse 07/14/2000
200028019 108.03-01 Partnership 07/14/2000
200028019 708.01-00 Termination 07/14/2000
200028018 831.03-00 Whether Company Qualifies as Insurance Company 07/14/2000
200028018 832.00-00 Insurance Company Taxable Income 07/14/2000
200028017 1362.01-03 Late Elections 07/14/2000
200028016 1362.01-03 Late Elections 07/14/2000
200028015 1362.01-03 Late Elections 07/14/2000
200028014 856.04-00 Rents From Real Property 07/14/2000
200028013 351.00-00 Transfer to Corporation Controlled by Transferor 07/14/2000
200028012 9100.00-00 Extension of Time for Making Certain Elections 07/14/2000
200028012 2652.01-02 Special Election for QTIP 07/14/2000
200028012 2632.03-00 Allocation of Unused GST Exemption 07/14/2000
200028011 1502.75-00 Filing Requirements 07/14/2000
200028011 1502.13-00 Intercompany Transactions 07/14/2000
200028011 301.01-00 Dividend in Property 07/14/2000
200028010 936.03-06 Change of Election 07/14/2000
200028009 936.03-06 Change of Election 07/14/2000
200028008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/14/2000
200028007 105.02-00 Expended for Medical Care 07/14/2000
200028007 213.05-00 Medical Care 07/14/2000
200028007 501.09-01 Permissible Benefits 07/14/2000
200028006 162.21-01 Fines and Penalties 07/14/2000
200028005 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/14/2000

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