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
200746002 1362.04-00 Inadvertent Terminations 11/16/2007
200746001 1362.00-00 Election by Small Business Corporation 11/16/2007
200746001 1362.01-00 Eligible v. Ineligible 11/16/2007
200746001 1362.01-03 Late Elections 11/16/2007
200745022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/09/2007
200745022 402.08-00 Rollover Contributions 11/09/2007
200745022 411.09-00 Restrictions on Certain Mandatory Distributions 11/09/2007
200745022 417.00-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 11/09/2007
200745021 851.02-00 Gross Income Requirement 11/09/2007
200745020 3231.01-00 Employers v. Not Employers 11/09/2007
200745019 3231.01-00 Employers v. Not Employers 11/09/2007
200745018 62.02-05 Tool / Equipment Rental 11/09/2007
200745017 897.00-00 Disposition of Investment in United States Real Property 11/09/2007
200745017 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 11/09/2007
200745017 9100.00-00 Extension of Time for Making Certain Elections 11/09/2007
200745017 9100.22-00 Other 11/09/2007
200745016 2601.03-01 Irrevocable Trusts 11/09/2007
200745016 2652.00-00 Other Definitions 11/09/2007
200745016 2501.01-00 Gift v. Not a Gift 11/09/2007
200745015 2601.03-01 Irrevocable Trusts 11/09/2007
200745015 2652.00-00 Other Definitions 11/09/2007
200745015 2501.01-00 Gift v. Not a Gift 11/09/2007
200745014 1362.04-00 Inadvertent Terminations 11/09/2007
200745013 1362.00-00 Election by Small Business Corporation 11/09/2007
200745013 1362.04-00 Inadvertent Terminations 11/09/2007

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