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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202120004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2021 |
| 202120003 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/21/2021 |
| 202120003 | 2041.04-00 | Special Powers | 05/21/2021 |
| 202120003 | 2041.05-00 | Exercise of Powers | 05/21/2021 |
| 202120003 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/21/2021 |
| 202120003 | 2601.03-05 | Additions to Irrevocable Trusts | 05/21/2021 |
| 202120002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/21/2021 |
| 202120002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/21/2021 |
| 202120001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/21/2021 |
| 202120001 | 2642.00-00 | Inclusion Ratio | 05/21/2021 |
| 202120001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2021 |
| 202120000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/21/2021 |
| 202119009 | 4945.04-04 | Grants to Individuals | 05/14/2021 |
| 202119008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/14/2021 |
| 202119008 | 9100.22-00 | Other | 05/14/2021 |
| 202119007 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 05/14/2021 |
| 202119006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 05/14/2021 |
| 202119006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/14/2021 |
| 202119006 | 9100.22-00 | Other | 05/14/2021 |
| 202119005 | 9100.04-00 | Section 168; MACRS | 05/14/2021 |
| 202119004 | 108.00-00 | Income From Discharge of Indebtedness | 05/14/2021 |
| 202119004 | 108.01-00 | Exclusion From Gross Income | 05/14/2021 |
| 202119004 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 05/14/2021 |
| 202119004 | 108.02-00 | Reduction of Tax Attributes | 05/14/2021 |
| 202119004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/2021 |
