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
200708009 9100.20-00 Section 1502; Election to File Consolidated Return 02/23/2007
200708008 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/23/2007
200708007 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/23/2007
200708006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/23/2007
200708006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/23/2007
200708005 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 02/23/2007
200708004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2007
200708003 61.13-07 Refund of Taxes or Duties 02/23/2007
200708003 102.00-00 Gifts and Inheritances 02/23/2007
200708002 83.00-00 Property Transferred in Connection With Performance of Services 02/23/2007
200708001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/23/2007
200708001 2056.07-01 Effective Election 02/23/2007
200708001 2601.00-00 Tax On Generation Skipping Transfers 02/23/2007
200708001 2642.00-00 Inclusion Ratio 02/23/2007
200708001 2652.01-02 Special Election for QTIP 02/23/2007
200708001 9100.00-00 Extension of Time for Making Certain Elections 02/23/2007
200707161 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/16/2007
200707160 408.03-00 Rollover Contributions 02/16/2007
200707159 408.01-00 Exclusive Benefit of Individual or His Beneficiary 02/16/2007
200707158 408.02-01 Benefit Distributions 02/16/2007
200707158 2033.01-00 Interest v. No Interest at Time of Death 02/16/2007
200707158 2051.00-00 Definition of Taxable Estate - Gross Estate Less Deductions 02/16/2007
200707157 408.03-00 Rollover Contributions 02/16/2007
200707156 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707155 54.00-00 Clean Renewable Energy Bonds 02/16/2007