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
200621013 9100.22-00 Other 05/26/2006
200621013 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/26/2006
200621012 368.03-00 Stock for Property (Type "C") 05/26/2006
200621012 368.03-01 Substantially All the Property 05/26/2006
200621012 368.13-00 Transactions Involving Two or More Investment Companies 05/26/2006
200621011 368.03-00 Stock for Property (Type "C") 05/26/2006
200621011 368.03-01 Substantially All the Property 05/26/2006
200621011 368.13-00 Transactions Involving Two or More Investment Companies 05/26/2006
200621010 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 05/26/2006
200621009 1362.04-00 Inadvertent Terminations 05/26/2006
200621008 1362.04-00 Inadvertent Terminations 05/26/2006
200621007 9100.22-00 Other 05/26/2006
200621007 1503.04-04 Dual Resident Corporation 05/26/2006
200621006 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200621005 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200621004 9100.22-00 Other 05/26/2006
200621004 1503.04-04 Dual Resident Corporation 05/26/2006
200621003 1362.04-00 Inadvertent Terminations 05/26/2006
200621002 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 05/26/2006
200621001 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200620036 507.04-00 Termination Under Section 507(b)(1)(B) 05/19/2006
200620036 170.07-02 Educational Organizations 05/19/2006
200620035 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620035 4941.03-00 Special Rules as to Liability 05/19/2006
200620034 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006

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