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
202009019 468A.06-03 Disposition of Interest 02/28/2020
202009018 468A.06-03 Disposition of Interest 02/28/2020
202009017 468A.06-03 Disposition of Interest 02/28/2020
202009016 468A.06-03 Disposition of Interest 02/28/2020
202009015 1362.00-00 Election by Small Business Corporation 02/28/2020
202009015 1362.01-00 Eligible v. Ineligible 02/28/2020
202009015 1362.01-02 Election After Termination 02/28/2020
202009014 168.24-01 Normalization Rules 02/28/2020
202009013 475.08-00 Securities Traders 02/28/2020
202009013 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009013 9100.10-01 Accounting Methods 02/28/2020
202009012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/28/2020
202009012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/28/2020
202009012 2056.07-00 Qualified Terminable Interest Property 02/28/2020
202009012 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 02/28/2020
202009012 2601.00-00 Tax On Generation Skipping Transfers 02/28/2020
202009012 2652.01-02 Special Election for QTIP 02/28/2020
202009011 1361.03-03 Electing Small Business Trusts 02/28/2020
202009011 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009011 1362.04-00 Inadvertent Terminations 02/28/2020
202009010 7701.00-00 Definitions 02/28/2020
202009010 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009009 7701.00-00 Definitions 02/28/2020
202009009 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020

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