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
200417022 62.02-02 Reimbursements 04/23/2004
200417022 274.03-00 Traveling 04/23/2004
200417022 274.08-00 Substantiation 04/23/2004
200417022 274.12-00 Business Meals 04/23/2004
200417021 1362.01-03 Late Elections 04/23/2004
200417020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417020 355.01-01 Split-Off 04/23/2004
200417019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417019 355.01-01 Split-Off 04/23/2004
200417018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417018 355.01-01 Split-Off 04/23/2004
200417017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417017 355.01-01 Split-Off 04/23/2004
200417016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417016 355.01-01 Split-Off 04/23/2004
200417015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417015 355.01-01 Split-Off 04/23/2004
200417014 2601.03-01 Irrevocable Trusts 04/23/2004
200417014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/23/2004
200417014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/2004
200417014 1361.00-00 Definitions 04/23/2004
200417013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2004
200417012 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 04/23/2004
200417011 9100.00-00 Extension of Time for Making Certain Elections 04/23/2004
200417010 9100.00-00 Extension of Time for Making Certain Elections 04/23/2004