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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200402030 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402029 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402028 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402027 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402026 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402025 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402024 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402023 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402022 6110.00-00 Public Inspection of Written Determinations 01/09/2004
200402021 1362.02-03 Passive Investment Income 01/09/2004
200402021 1362.04-00 Inadvertent Terminations 01/09/2004
200402020 2601.00-00 Tax On Generation Skipping Transfers 01/09/2004
200402019 301.00-00 Distributions of Property 01/09/2004
200402019 1361.03-02 Qualified Subchapter S Trusts 01/09/2004
200402019 1362.02-02 Ceases to be Small Business Corporation 01/09/2004
200402019 1368.00-00 Distributions 01/09/2004
200402019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/09/2004
200402019 2511.00-00 Transfers in General (Gift v. Not a Gift) 01/09/2004
200402019 2512.13-00 Transfers for Insufficient Consideration 01/09/2004
200402019 2601.03-01 Irrevocable Trusts 01/09/2004
200402018 2632.01-00 Time and Manner of Allocation 01/09/2004
200402018 2642.00-00 Inclusion Ratio 01/09/2004
200402018 9100.19-00 Extension of Time For Filing Return 01/09/2004
200402017 2642.00-00 Inclusion Ratio 01/09/2004
200402017 9100.22-00 Other 01/09/2004