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
201026038 408.03-00 Rollover Contributions 07/02/2010
201026037 4945.04-04 Grants to Individuals 07/02/2010
201026036 6503.01-00 Pending Appeal to Tax Court 07/02/2010
201026035 6330.00-00 Collection Due Process - Levy 07/02/2010
201026034 6223.00-00 Notice to Partners of Proceedings 07/02/2010
201026034 6223.03-00 Mailing Notice 07/02/2010
201026033 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/02/2010
201026032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2010
201026031 1362.01-03 Late Elections 07/02/2010
201026030 1362.01-03 Late Elections 07/02/2010
201026029 1362.00-00 Election by Small Business Corporation 07/02/2010
201026029 1362.01-00 Eligible v. Ineligible 07/02/2010
201026029 1362.01-03 Late Elections 07/02/2010
201026028 1362.01-03 Late Elections 07/02/2010
201026027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026027 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026026 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026025 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010

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