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
200417003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/23/2004
200417003 2601.00-00 Tax On Generation Skipping Transfers 04/23/2004
200417002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200417002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/23/2004
200417002 2601.00-00 Tax On Generation Skipping Transfers 04/23/2004
200417001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200417001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/23/2004
200417001 2601.00-00 Tax On Generation Skipping Transfers 04/23/2004
200416015 408.03-00 Rollover Contributions 04/16/2004
200416014 9100.00-00 Extension of Time for Making Certain Elections 04/16/2004
200416013 507.01-00 Termination Under Section 507(a)(1) 04/16/2004
200416012 507.01-00 Termination Under Section 507(a)(1) 04/16/2004
200416011 408.03-00 Rollover Contributions 04/16/2004
200416010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/16/2004
200416009 807.03-04 Prevailing Commissioners' Standard Tables 04/16/2004
200416008 9114.03-02 Australia 04/16/2004
200416007 911.11-03 Reelection 04/16/2004
200416006 832.00-00 Insurance Company Taxable Income 04/16/2004
200416005 115.00-00 Income of States, Municipalities, etc. 04/16/2004
200416004 1362.01-03 Late Elections 04/16/2004
200416003 9100.00-00 Extension of Time for Making Certain Elections 04/16/2004
200416002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/16/2004
200416001 9100.00-00 Extension of Time for Making Certain Elections 04/16/2004
200415012 408.03-00 Rollover Contributions 04/09/2004
200415011 408.03-00 Rollover Contributions 04/09/2004

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