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
200752023 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2007
200752022 9100.22-00 Other 12/28/2007
200752022 1503.04-04 Dual Resident Corporation 12/28/2007
200752021 9100.22-00 Other 12/28/2007
200752021 1503.04-04 Dual Resident Corporation 12/28/2007
200752020 468A.04-02 Revised Schedules 12/28/2007
200752019 368.00-00 Definitions Relating to Corporate Reorganizations 12/28/2007
200752018 2518.00-00 Disclaimers 12/28/2007
200752018 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/28/2007
200752018 2041.01-00 Pre-1942 Powers 12/28/2007
200752018 2601.00-00 Tax On Generation Skipping Transfers 12/28/2007
200752018 2033.00-00 Property in Which Decedent Had an Interest 12/28/2007
200752017 355.01-00 Spin-Off 12/28/2007
200752017 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2007
200752016 2105.00-00 Property Without U.S. 12/28/2007
200752016 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 12/28/2007
200752015 1362.04-00 Inadvertent Terminations 12/28/2007
200752014 301.00-00 Distributions of Property 12/28/2007
200752013 1362.04-00 Inadvertent Terminations 12/28/2007
200752012 856.04-00 Rents From Real Property 12/28/2007
200752011 83.02-04 Revocability of Election 12/28/2007
200752010 83.02-04 Revocability of Election 12/28/2007
200752009 83.02-04 Revocability of Election 12/28/2007
200752008 83.02-04 Revocability of Election 12/28/2007
200752007 7701.00-00 Definitions 12/28/2007