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
200708002 83.00-00 Property Transferred in Connection With Performance of Services 02/23/2007
200708001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/23/2007
200708001 2056.07-01 Effective Election 02/23/2007
200708001 2601.00-00 Tax On Generation Skipping Transfers 02/23/2007
200708001 2642.00-00 Inclusion Ratio 02/23/2007
200708001 2652.01-02 Special Election for QTIP 02/23/2007
200708001 9100.00-00 Extension of Time for Making Certain Elections 02/23/2007
200707161 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/16/2007
200707160 408.03-00 Rollover Contributions 02/16/2007
200707159 408.01-00 Exclusive Benefit of Individual or His Beneficiary 02/16/2007
200707158 408.02-01 Benefit Distributions 02/16/2007
200707158 2033.01-00 Interest v. No Interest at Time of Death 02/16/2007
200707158 2051.00-00 Definition of Taxable Estate - Gross Estate Less Deductions 02/16/2007
200707157 408.03-00 Rollover Contributions 02/16/2007
200707156 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707155 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707154 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707153 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707152 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707151 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707150 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707149 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707148 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707147 54.00-00 Clean Renewable Energy Bonds 02/16/2007
200707146 54.00-00 Clean Renewable Energy Bonds 02/16/2007