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
200743028 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743027 2057.00-00 Qualified Family Business Interests 10/26/2007
200743027 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743026 2642.00-00 Inclusion Ratio 10/26/2007
200743026 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743025 2642.00-00 Inclusion Ratio 10/26/2007
200743025 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743024 7701.00-00 Definitions 10/26/2007
200743024 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743023 1381.02-00 Certain Other Cooperatives 10/26/2007
200743022 2601.03-01 Irrevocable Trusts 10/26/2007
200743021 2601.03-01 Irrevocable Trusts 10/26/2007
200743020 2601.03-01 Irrevocable Trusts 10/26/2007
200743019 2601.03-01 Irrevocable Trusts 10/26/2007
200743018 2056.01-00 Terminable Interests 10/26/2007
200743018 9100.22-00 Other 10/26/2007
200743017 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/26/2007
200743017 2501.01-00 Gift v. Not a Gift 10/26/2007
200743017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2007
200743017 61.00-00 Gross Income v. Not Gross Income 10/26/2007
200743016 337.16-00 Loss Disallowance 10/26/2007
200743016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/26/2007
200743015 1362.01-03 Late Elections 10/26/2007
200743014 1362.01-03 Late Elections 10/26/2007
200743013 355.01-00 Spin-Off 10/26/2007