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
200422052 561.05-00 Regulated Investment Companies 05/28/2004
200422052 562.03-02 Class of Stock 05/28/2004
200422052 851.00-00 Definition of Regulated Investment Company 05/28/2004
200422052 852.01-00 Investment Company Taxable Income 05/28/2004
200422051 2642.00-00 Inclusion Ratio 05/28/2004
200422051 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422051 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/28/2004
200422050 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 05/28/2004
200422050 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422049 877.00-00 Expatriation to Avoid Tax 05/28/2004
200422048 877.00-00 Expatriation to Avoid Tax 05/28/2004
200422047 368.06-00 Change in Identity, etc. (Type "F") 05/28/2004
200422046 146.07-00 Carryforward of Allocation 05/28/2004
200422046 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422045 2032A.00-00 Valuation of Farm Real Property 05/28/2004
200422045 9100.22-00 Other 05/28/2004
200422044 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 05/28/2004
200422044 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422043 7701.00-00 Definitions 05/28/2004
200422043 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422042 9100.09-00 Section 442; Accounting Periods 05/28/2004
200422042 444.03-00 Procedural Requirements for Making Election 05/28/2004
200422041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/28/2004
200422040 355.01-00 Spin-Off 05/28/2004
200422039 1362.01-03 Late Elections 05/28/2004

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