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
200608011 2503.03-00 Present v. Future Interests 02/24/2006
200608011 2511.12-00 Contribution to Corporation 02/24/2006
200608010 1362.04-00 Inadvertent Terminations 02/24/2006
200608009 141.01-04 Output Facilities 02/24/2006
200608008 2642.01-00 Inclusion Ratio Defined 02/24/2006
200608007 2601.00-00 Tax On Generation Skipping Transfers 02/24/2006
200608007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/24/2006
200608006 7701.00-00 Definitions 02/24/2006
200608006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2006
200608005 1362.01-03 Late Elections 02/24/2006
200608004 2642.00-00 Inclusion Ratio 02/24/2006
200608004 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608003 642.03-06 Pooled Income Funds 02/24/2006
200608003 469.03-01 Generally 02/24/2006
200608002 642.03-06 Pooled Income Funds 02/24/2006
200608002 469.03-01 Generally 02/24/2006
200608001 2601.03-01 Irrevocable Trusts 02/24/2006
200607031 401.06-02 Employee Dies Before Entire Interest Distributed 02/17/2006
200607031 408.03-00 Rollover Contributions 02/17/2006
200607030 408.03-00 Rollover Contributions 02/17/2006
200607029 412.06-00 Minimum Funding Waiver 02/17/2006
200607028 4941.04-00 Definition of Self-Dealing 02/17/2006
200607027 507.00-00 Termination of Private Foundation Status 02/17/2006
200607027 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/17/2006
200607027 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/17/2006