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
200716006 2632.00-00 Special Rules for Allocation of GST Exemption 04/20/2007
200716006 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 04/20/2007
200716006 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007
200716005 2632.03-00 Allocation of Unused GST Exemption 04/20/2007
200716005 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007
200716004 2601.00-00 Tax On Generation Skipping Transfers 04/20/2007
200716004 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007
200716003 2601.00-00 Tax On Generation Skipping Transfers 04/20/2007
200716003 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007
200716002 2642.00-00 Inclusion Ratio 04/20/2007
200716002 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007
200716001 1362.01-03 Late Elections 04/20/2007
200715016 408.00-00 Individual Retirement Accounts 04/13/2007
200715016 408.03-00 Rollover Contributions 04/13/2007
200715015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/13/2007
200715015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/13/2007
200715015 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/13/2007
200715015 4943.00-00 Excise Taxes on Excess Business Holdings 04/13/2007
200715014 507.01-00 Termination Under Section 507(a)(1) 04/13/2007
200715014 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 04/13/2007
200715014 4942.00-00 Taxes on Failure to Distribute Income 04/13/2007
200715014 4942.03-07 Set-Asides 04/13/2007
200715014 4945.00-00 Excise Taxes on Taxable Expenditures 04/13/2007
200715013 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/13/2007
200715012 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/13/2007

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