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
200506015 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/11/2005
200506014 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/11/2005
200506014 4982.05-00 Definitions and Special Rules 02/11/2005
200506014 4982.05-01 Capital Gain Net Income 02/11/2005
200506013 1504.03-00 Options, Warrants, Convertible Obligations 02/11/2005
200506012 1362.01-03 Late Elections 02/11/2005
200506011 355.01-00 Spin-Off 02/11/2005
200506010 1362.01-03 Late Elections 02/11/2005
200506009 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 02/11/2005
200506008 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 02/11/2005
200506007 1362.00-00 Election by Small Business Corporation 02/11/2005
200506007 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 02/11/2005
200506006 7701.31-00 Foreign Estate or Trust 02/11/2005
200506006 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506005 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506004 115.00-00 Income of States, Municipalities, etc. 02/11/2005
200506003 2642.00-00 Inclusion Ratio 02/11/2005
200506003 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506002 7701.00-00 Definitions 02/11/2005
200506002 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506001 877.01-00 Principal Purpose--the Avoidance of Tax 02/11/2005
200505032 501.03-30 Organizational and Operational Tests 02/04/2005
200505031 408.03-00 Rollover Contributions 02/04/2005
200505030 457.07-00 Distribution Requirements 02/04/2005
200505030 2056.13-00 Passed From Decedent v. Not Passed From Decedent 02/04/2005

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