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
200603016 368.04-00 Assets for Control of Transferee (Type "D") 01/20/2006
200603015 9100.22-00 Other 01/20/2006
200603015 382.12-16 Controlled Groups 01/20/2006
200603014 9100.22-00 Other 01/20/2006
200603014 382.12-16 Controlled Groups 01/20/2006
200603013 9100.22-00 Other 01/20/2006
200603013 382.12-16 Controlled Groups 01/20/2006
200603012 9100.22-00 Other 01/20/2006
200603012 382.12-16 Controlled Groups 01/20/2006
200603011 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 01/20/2006
200603011 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 01/20/2006
200603010 1362.04-00 Inadvertent Terminations 01/20/2006
200603009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 01/20/2006
200603009 1502.75-00 Filing Requirements 01/20/2006
200603009 1502.75-10 When Group Remains in Existence 01/20/2006
200603008 42.10-05 No Recapture on Disposition Where Bond Posted 01/20/2006
200603008 9100.01-00 Section 42; Low-Income Housing Credit 01/20/2006
200603007 42.10-05 No Recapture on Disposition Where Bond Posted 01/20/2006
200603007 9100.01-00 Section 42; Low-Income Housing Credit 01/20/2006
200603006 9100.09-00 Section 442; Accounting Periods 01/20/2006
200603005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/20/2006
200603004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/20/2006
200603003 9100.22-00 Other 01/20/2006
200603003 1503.04-04 Dual Resident Corporation 01/20/2006
200603002 2512.00-00 Valuation of Gifts 01/20/2006

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