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
200409012 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409011 1362.02-03 Passive Investment Income 02/27/2004
200409010 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/27/2004
200409009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200409008 355.03-00 Active Business 02/27/2004
200409008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/27/2004
200409007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200409006 1362.01-03 Late Elections 02/27/2004
200409005 41.01-00 Alternative Incremental Credit 02/27/2004
200409004 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 02/27/2004
200409004 2642.01-00 Inclusion Ratio Defined 02/27/2004
200409004 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/27/2004
200409003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2004
200409003 2601.00-00 Tax On Generation Skipping Transfers 02/27/2004
200409002 2642.00-00 Inclusion Ratio 02/27/2004
200409002 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409001 302.00-00 Distributions in Redemption of Stock 02/27/2004
200409001 302.01-00 Not Essentially Equivalent to a Dividend 02/27/2004
200409001 302.01-04 Meaningful Reduction of Interest 02/27/2004
200409001 302.05-00 Constructive Ownership 02/27/2004
200408035 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 02/20/2004
200408035 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/20/2004
200408035 4941.04-00 Definition of Self-Dealing 02/20/2004
200408035 4942.03-05 Qualifying Distribution 02/20/2004

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