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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.
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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 |
|---|---|---|---|
| 202116006 | 2642.00-00 | Inclusion Ratio | 04/23/2021 |
| 202116006 | 2652.01-00 | Transferor Defined | 04/23/2021 |
| 202116006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/2021 |
| 202116005 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/23/2021 |
| 202116005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/23/2021 |
| 202116004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2021 |
| 202116004 | 2033.00-00 | Property in Which Decedent Had an Interest | 04/23/2021 |
| 202116004 | 2501.01-00 | Gift v. Not a Gift | 04/23/2021 |
| 202116004 | 2601.01-00 | Effective Dates | 04/23/2021 |
| 202116003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2021 |
| 202116003 | 2033.00-00 | Property in Which Decedent Had an Interest | 04/23/2021 |
| 202116003 | 2501.01-00 | Gift v. Not a Gift | 04/23/2021 |
| 202116003 | 2601.01-00 | Effective Dates | 04/23/2021 |
| 202116002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2021 |
| 202116002 | 2033.00-00 | Property in Which Decedent Had an Interest | 04/23/2021 |
| 202116002 | 2501.01-00 | Gift v. Not a Gift | 04/23/2021 |
| 202116002 | 2601.01-00 | Effective Dates | 04/23/2021 |
| 202116001 | 2519.00-00 | Disposition of Certain Life Estates | 04/23/2021 |
| 202116000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/23/2021 |
| 202115006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/16/2021 |
| 202115005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/16/2021 |
| 202115004 | 453.08-00 | Revocation of Elections | 04/16/2021 |
| 202115003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2021 |
| 202115002 | 2056.07-00 | Qualified Terminable Interest Property | 04/16/2021 |
| 202115002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2021 |
