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
200507009 367.03-11 Treatment of a Subsequent Nonrecognition Transfers 02/18/2005
200507009 367.03-10 Requirements of Gain Recognition Agreement 02/18/2005
200507009 368.06-00 Change in Identity, etc. (Type "F") 02/18/2005
200507008 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 02/18/2005
200507007 754.02-00 Timeliness of Election 02/18/2005
200507006 368.04-00 Assets for Control of Transferee (Type "D") 02/18/2005
200507005 355.01-00 Spin-Off 02/18/2005
200507004 856.06-00 Closely Held Determination 02/18/2005
200507003 1362.04-00 Inadvertent Terminations 02/18/2005
200507002 643.06-00 Multiple Trusts 02/18/2005
200507002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/18/2005
200507002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 02/18/2005
200507002 2501.01-00 Gift v. Not a Gift 02/18/2005
200507002 2601.03-01 Irrevocable Trusts 02/18/2005
200507001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/18/2005
200506038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/11/2005
200506037 412.06-00 Minimum Funding Waiver 02/11/2005
200506036 412.06-00 Minimum Funding Waiver 02/11/2005
200506035 412.06-00 Minimum Funding Waiver 02/11/2005
200506034 412.06-00 Minimum Funding Waiver 02/11/2005
200506033 408.03-00 Rollover Contributions 02/11/2005
200506032 412.06-00 Minimum Funding Waiver 02/11/2005
200506031 408.00-00 Individual Retirement Accounts 02/11/2005
200506030 402.03-00 Foreign Situs Trust 02/11/2005
200506029 408.03-00 Rollover Contributions 02/11/2005

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