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
200143032 7701.24-00 Persons Residing Outside U.S. 10/26/2001
200143032 9114.09-00 Administrative Assistance Treaties 10/26/2001
200143031 141.01-00 Private Business Tests 10/26/2001
200143030 162.25-08 Defending, Settling, etc., Civil Action 10/26/2001
200143029 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/26/2001
200143028 507.00-00 Termination of Private Foundation Status 10/26/2001
200143028 664.03-02 Charitable Remainder Unitrust 10/26/2001
200143028 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/26/2001
200143028 4945.00-00 Excise Taxes on Taxable Expenditures 10/26/2001
200143028 4947.02-00 Split-Interest Trusts 10/26/2001
200143027 1362.01-03 Late Elections 10/26/2001
200143026 1362.01-03 Late Elections 10/26/2001
200143025 103.02-01 Political Subdivisions 10/26/2001
200143025 170.00-00 Charitable, Etc. Contributions and Gifts 10/26/2001
200143024 1362.01-03 Late Elections 10/26/2001
200143023 561.05-00 Regulated Investment Companies 10/26/2001
200143023 562.03-02 Class of Stock 10/26/2001
200143023 851.00-00 Definition of Regulated Investment Company 10/26/2001
200143023 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 10/26/2001
200143022 877.00-00 Expatriation to Avoid Tax 10/26/2001
200143021 1362.01-03 Late Elections 10/26/2001
200143020 877.00-00 Expatriation to Avoid Tax 10/26/2001
200143019 61.00-00 Gross Income v. Not Gross Income 10/26/2001
200143019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2001
200143019 2601.00-00 Tax On Generation Skipping Transfers 10/26/2001

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