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
200552009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/30/2005
200552009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/30/2005
200552009 1223.00-00 Holding Period of Capital Assets 12/30/2005
200552009 61.00-00 Gross Income v. Not Gross Income 12/30/2005
200552008 877.00-00 Expatriation to Avoid Tax 12/30/2005
200552007 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/30/2005
200552007 1441.02-03 Sale or Exchange of Capital Assets 12/30/2005
200552006 9100.22-00 Other 12/30/2005
200552005 368.04-00 Assets for Control of Transferee (Type "D") 12/30/2005
200552005 355.01-00 Spin-Off 12/30/2005
200552004 1502.75-00 Filing Requirements 12/30/2005
200552004 9100.20-00 Section 1502; Election to File Consolidated Return 12/30/2005
200552003 9100.22-00 Other 12/30/2005
200552003 1503.04-04 Dual Resident Corporation 12/30/2005
200552002 118.01-02 Nonshareholder Contributions 12/30/2005
200552002 118.02-00 Contributions in Aid of Construction 12/30/2005
200552001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/30/2005
200551034 170.00-00 Charitable, Etc. Contributions and Gifts 12/23/2005
200551034 130.00-00 Certain Personal Injury Liability Assignments 12/23/2005
200551033 72.20-04 Substantially Equal Payments 12/23/2005
200551032 72.20-04 Substantially Equal Payments 12/23/2005
200551031 412.06-00 Minimum Funding Waiver 12/23/2005
200551030 4971.02-00 Additional Tax 12/23/2005
200551029 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/23/2005
200551028 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/23/2005

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