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
200210039 468A.04-02 Revised Schedules 03/08/2002
200210038 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002
200210037 1362.01-03 Late Elections 03/08/2002
200210036 468A.04-02 Revised Schedules 03/08/2002
200210035 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 03/08/2002
200210034 1362.01-03 Late Elections 03/08/2002
200210033 1381.00-00 Organizations to Which Part Applies 03/08/2002
200210032 9999.98-00 Not Able to Identify Under Present List 03/08/2002
200210031 1362.01-03 Late Elections 03/08/2002
200210030 1362.01-03 Late Elections 03/08/2002
200210029 1001.02-07 Property Differing Materially 03/08/2002
200210029 2501.01-00 Gift v. Not a Gift 03/08/2002
200210029 2601.00-00 Tax On Generation Skipping Transfers 03/08/2002
200210028 7805.01-01 Prospective Application of Rulings 03/08/2002
200210027 1362.01-03 Late Elections 03/08/2002
200210026 904.03-31 Apportionment to more than one separate category 03/08/2002
200210025 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 03/08/2002
200210025 115.06-00 Income Accruing to the State 03/08/2002
200210025 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 03/08/2002
200210025 4976.01-00 Disqualified Benefits 03/08/2002
200210024 115.02-02 Political Subdivision 03/08/2002
200210024 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/08/2002
200210023 41.01-00 Alternative Incremental Credit 03/08/2002
200210022 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002
200210021 41.01-00 Alternative Incremental Credit 03/08/2002