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
200448020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448019 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448018 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448017 141.03-00 Nongovernmental Output Property Acquired 11/26/2004
200448016 1362.01-03 Late Elections 11/26/2004
200448015 47.01-00 General Rule; Percentages 11/26/2004
200448014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2004
200448013 367.40-00 Treatment of Distribution Described in Section 367(e) 11/26/2004
200448012 1362.01-03 Late Elections 11/26/2004
200448011 1362.02-03 Passive Investment Income 11/26/2004
200448010 1362.04-00 Inadvertent Terminations 11/26/2004
200448009 1502.75-00 Filing Requirements 11/26/2004
200448008 118.02-00 Contributions in Aid of Construction 11/26/2004
200448007 1362.01-03 Late Elections 11/26/2004
200448006 2032A.13-00 Partnerships, Corporations, and Trusts 11/26/2004
200448006 2031.05-08 Partnerships 11/26/2004
200448005 468A.04-02 Revised Schedules 11/26/2004
200448004 1362.01-03 Late Elections 11/26/2004
200448003 1362.00-00 Election by Small Business Corporation 11/26/2004
200448002 468A.06-03 Disposition of Interest 11/26/2004
200448001 2601.03-01 Irrevocable Trusts 11/26/2004
200448001 643.01-00 Distributable Net Income 11/26/2004
200448001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004

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