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
200521026 6662.00-00 Accuracy-related penalty 05/27/2005
200521025 472.01-00 Election 05/27/2005
200521025 9100.11-00 Section 472; LIFO Election 05/27/2005
200521024 1362.01-03 Late Elections 05/27/2005
200521023 305.13-00 Deemed Distributions 05/27/2005
200521022 9100.01-00 Section 42; Low-Income Housing Credit 05/27/2005
200521021 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005
200521021 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 05/27/2005
200521021 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/27/2005
200521020 1362.01-03 Late Elections 05/27/2005
200521019 1362.01-03 Late Elections 05/27/2005
200521018 1502.75-00 Filing Requirements 05/27/2005
200521017 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 05/27/2005
200521016 877.00-00 Expatriation to Avoid Tax 05/27/2005
200521015 877.00-00 Expatriation to Avoid Tax 05/27/2005
200521014 6166.00-00 Extension of Time to Pay Estate Tax 05/27/2005
200521014 6166.03-00 Active Trade or Business 05/27/2005
200521014 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 05/27/2005
200521014 6166.51-00 Business Enterprise 05/27/2005
200521013 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005
200521012 933.00-00 Income From Sources Within Puerto Rico 05/27/2005
200521012 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 05/27/2005
200521012 6041.00-00 Information at Source 05/27/2005
200521012 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 05/27/2005
200521012 6047.00-00 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) 05/27/2005

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