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
200530027 1092.06-00 Straddle Defined 07/29/2005
200530027 263.21-00 Interest and Carrying Costs - Straddles 07/29/2005
200530026 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2005
200530025 3231.01-00 Employers v. Not Employers 07/29/2005
200530024 3231.01-00 Employers v. Not Employers 07/29/2005
200530023 338.02-00 Qualified Stock Purchase 07/29/2005
200530022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200530021 7701.00-00 Definitions 07/29/2005
200530021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200530020 2041.07-00 Release of Powers 07/29/2005
200530020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/29/2005
200530020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 07/29/2005
200530019 7701.00-00 Definitions 07/29/2005
200530019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200530018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2005
200530017 355.01-00 Spin-Off 07/29/2005
200530016 170.00-00 Charitable, Etc. Contributions and Gifts 07/29/2005
200530015 754.02-00 Timeliness of Election 07/29/2005
200530015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2005
200530014 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/29/2005
200530014 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 07/29/2005
200530014 2519.00-00 Disposition of Certain Life Estates 07/29/2005
200530014 2702.00-00 Special Valuation Rules for Transfers in Trust 07/29/2005
200530013 704.01-01 Economic Effect Substantiality 07/29/2005
200530013 704.01-04 Section 704(c) Considerations 07/29/2005

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