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
200908002 2632.03-00 Allocation of Unused GST Exemption 02/20/2009
200908002 2652.01-02 Special Election for QTIP 02/20/2009
200908002 2654.03-00 Separate Shares 02/20/2009
200908002 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009
200908001 336.03-02 Disqualified Property 02/20/2009
200907049 408.03-00 Rollover Contributions 02/12/2009
200907048 408.03-00 Rollover Contributions 02/12/2009
200907047 408.03-00 Rollover Contributions 02/12/2009
200907046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/12/2009
200907045 4945.04-04 Grants to Individuals 02/12/2009
200907044 4945.04-04 Grants to Individuals 02/12/2009
200907043 408.03-00 Rollover Contributions 02/12/2009
200907042 408.03-00 Rollover Contributions 02/12/2009
200907041 4945.04-04 Grants to Individuals 02/12/2009
200907040 501.12-03 Mutual or Cooperative Electric Companies 02/12/2009
200907039 4945.04-04 Grants to Individuals 02/12/2009
200907038 408.03-00 Rollover Contributions 02/12/2009
200907037 408.03-00 Rollover Contributions 02/12/2009
200907036 7216.00-00 Disclosure or Use of Information by Preparers of Returns 02/13/2009
200907035 7609.03-00 Right to Intervene and Quash 02/13/2009
200907034 6223.00-00 Notice to Partners of Proceedings 02/13/2009
200907033 6231.06-00 Computational Adjustment 02/13/2009
200907032 6201.00-00 Assessment Authority 02/13/2009
200907031 6330.00-00 Collection Due Process - Levy 02/13/2009
200907030 6063.00-00 Signing of Partnership Returns 02/13/2009

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