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
200519006 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/13/2005
200519006 2642.00-00 Inclusion Ratio 05/13/2005
200519006 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519005 956.00-00 Investment of Earnings in U.S. Property 05/13/2005
200519004 2632.00-00 Special Rules for Allocation of GST Exemption 05/13/2005
200519004 2652.01-00 Transferor Defined 05/13/2005
200519004 2652.01-02 Special Election for QTIP 05/13/2005
200519003 41.00-00 Credit for Increasing Research Activities 05/13/2005
200519002 61.00-00 Gross Income v. Not Gross Income 05/13/2005
200519002 61.13-07 Refund of Taxes or Duties 05/13/2005
200519002 61.13-00 Refunds and Reimbursements 05/13/2005
200519002 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 05/13/2005
200519002 61.44-01 Tax Refund 05/13/2005
200519002 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 05/13/2005
200519002 111.06-00 Tax Refunds 05/13/2005
200519002 6041.00-00 Information at Source 05/13/2005
200519001 1362.01-03 Late Elections 05/13/2005
200518087 408.03-00 Rollover Contributions 05/06/2005
200518086 412.06-00 Minimum Funding Waiver 05/06/2005
200518085 408.03-00 Rollover Contributions 05/06/2005
200518084 408.03-00 Rollover Contributions 05/06/2005
200518083 408.03-00 Rollover Contributions 05/06/2005
200518082 414.08-00 Church Plan 05/06/2005
200518082 4980B.00-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00|et. seq.) 05/06/2005
200518081 501.13-00 Cemetery Companies 05/06/2005

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