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
200446017 2514.02-00 Power Created After October 21, 1942 11/12/2004
200446016 2601.00-00 Tax On Generation Skipping Transfers 11/12/2004
200446016 2041.02-00 Post-1942 Powers 11/12/2004
200446016 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/12/2004
200446016 2514.02-00 Power Created After October 21, 1942 11/12/2004
200446015 1362.01-03 Late Elections 11/12/2004
200446014 1362.01-03 Late Elections 11/12/2004
200446013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/2004
200446012 1362.01-03 Late Elections 11/12/2004
200446011 337.14-00 Conversion to Tax Exempt 11/12/2004
200446011 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/2004
200446011 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/12/2004
200446011 1502.13-00 Intercompany Transactions 11/12/2004
200446010 1362.04-00 Inadvertent Terminations 11/12/2004
200446009 1362.02-03 Passive Investment Income 11/12/2004
200446008 2642.00-00 Inclusion Ratio 11/12/2004
200446008 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 11/12/2004
200446007 1361.03-02 Qualified Subchapter S Trusts 11/12/2004
200446006 148.00-00 Arbitrage 11/12/2004
200446005 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446004 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446003 2642.01-00 Inclusion Ratio Defined 11/12/2004
200446003 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446002 2601.03-01 Irrevocable Trusts 11/12/2004

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