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
200430016 9100.22-00 Other 07/23/2004
200430016 1503.04-04 Dual Resident Corporation 07/23/2004
200430015 9100.22-00 Other 07/23/2004
200430015 1503.04-04 Dual Resident Corporation 07/23/2004
200430014 2632.01-00 Time and Manner of Allocation 07/23/2004
200430014 9100.00-00 Extension of Time for Making Certain Elections 07/23/2004
200430013 457.08-01 Eligible Employer 07/23/2004
200430012 2055.12-08 Amendment of Nonqualifying Interests 07/23/2004
200430011 2056.01-00 Terminable Interests 07/23/2004
200430011 9100.00-00 Extension of Time for Making Certain Elections 07/23/2004
200430010 2601.00-00 Tax On Generation Skipping Transfers 07/23/2004
200430009 2601.00-00 Tax On Generation Skipping Transfers 07/23/2004
200430008 115.00-00 Income of States, Municipalities, etc. 07/23/2004
200430007 9100.00-00 Extension of Time for Making Certain Elections 07/23/2004
200430007 444.03-00 Procedural Requirements for Making Election 07/23/2004
200430006 9100.00-00 Extension of Time for Making Certain Elections 07/23/2004
200430005 9100.00-00 Extension of Time for Making Certain Elections 07/23/2004
200430005 1362.01-03 Late Elections 07/23/2004
200430004 9100.22-00 Other 07/23/2004
200430004 1503.04-04 Dual Resident Corporation 07/23/2004
200430003 337.15-00 9100-29.00 07/23/2004
200430002 2056.07-00 Qualified Terminable Interest Property 07/23/2004
200430001 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/23/2004
200430001 1502.20-00 Loss Disallowance Rule 07/23/2004
200430001 337.16-00 Loss Disallowance 07/23/2004

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