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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Номер UILC Тема Дата публикации
200502017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/14/2005
200502017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/14/2005
200502016 355.01-00 Spin-Off 01/14/2005
200502016 368.04-00 Assets for Control of Transferee (Type "D") 01/14/2005
200502015 1362.01-03 Late Elections 01/14/2005
200502014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/14/2005
200502014 2501.01-00 Gift v. Not a Gift 01/14/2005
200502013 216.01-02 Gross Income Requirement 01/14/2005
200502012 141.01-01 Business Use Test 01/14/2005
200502011 9100.22-00 Other 01/14/2005
200502011 1503.04-04 Dual Resident Corporation 01/14/2005
200502010 355.01-01 Split-Off 01/14/2005
200502009 2702.00-00 Special Valuation Rules for Transfers in Trust 01/14/2005
200502008 2702.00-00 Special Valuation Rules for Transfers in Trust 01/14/2005
200502007 468A.04-02 Revised Schedules 01/14/2005
200502006 877.01-00 Principal Purpose--the Avoidance of Tax 01/14/2005
200502005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2005
200502004 168.00-00 Modified Accelerated Cost Recovery System 01/14/2005
200502003 9100.22-00 Other 01/14/2005
200502003 954.00-00 Foreign Base Company Income 01/14/2005
200502002 61.40-00 Governmental Benefits and Subsidies 01/14/2005
200502002 6041.00-00 Information at Source 01/14/2005
200502001 9100.22-00 Other 01/14/2005
200502001 1503.04-04 Dual Resident Corporation 01/14/2005
200501025 355.01-00 Spin-Off 01/07/2005