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
200536018 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/09/2005
200536017 367.00-00 Foreign Corporations 09/09/2005
200536017 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 09/09/2005
200536016 9100.00-00 Extension of Time for Making Certain Elections 09/09/2005
200536016 2057.00-00 Qualified Family Business Interests 09/09/2005
200536015 2056.07-00 Qualified Terminable Interest Property 09/09/2005
200536014 71.00-00 Alimony--Separate Maintenance Payments 09/09/2005
200536013 642.03-00 Charitable Deduction 09/09/2005
200536013 671.03-00 Allocation of Income and Deductions 09/09/2005
200536013 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/09/2005
200536012 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536011 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536010 9100.09-00 Section 442; Accounting Periods 09/09/2005
200536009 355.01-01 Split-Off 09/09/2005
200536008 332.00-00 Complete Liquidation of Subsidiaries 09/09/2005
200536008 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2005
200536008 355.01-00 Spin-Off 09/09/2005
200536008 351.02-00 Series of Transactions 09/09/2005
200536007 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536007 2501.01-00 Gift v. Not a Gift 09/09/2005
200536007 2652.01-00 Transferor Defined 09/09/2005
200536007 2033.01-00 Interest v. No Interest at Time of Death 09/09/2005
200536006 6427.00-00 Fuels Not Used for Taxable Purposes 09/09/2005
200536005 9100.00-00 Extension of Time for Making Certain Elections 09/09/2005

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