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
200015026 1362.00-00 Election by Small Business Corporation 04/14/2000
200015025 1362.01-03 Late Elections 04/14/2000
200015024 482.02-00 Control 04/14/2000
200015023 9100.22-00 Other 04/14/2000
200015023 2652.01-02 Special Election for QTIP 04/14/2000
200015022 1362.01-03 Late Elections 04/14/2000
200015021 125.00-00 Cafeteria Plans 04/14/2000
200015020 1362.01-03 Late Elections 04/14/2000
200015019 1362.01-03 Late Elections 04/14/2000
200015018 1362.00-00 Election by Small Business Corporation 04/14/2000
200015017 704.01-04 Section 704(c) Considerations 04/14/2000
200015016 704.01-04 Section 704(c) Considerations 04/14/2000
200015015 704.01-04 Section 704(c) Considerations 04/14/2000
200015014 704.01-04 Section 704(c) Considerations 04/14/2000
200015013 704.01-04 Section 704(c) Considerations 04/14/2000
200015012 2703.00-00 Certain Rights and Restrictions Disregarded 04/14/2000
200015012 2704.00-00 Treatment of Lapsing Rights and Restrictions 04/14/2000
200015011 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000
200015010 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000
200015009 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000
200015008 2601.00-00 Tax On Generation Skipping Transfers 04/14/2000
200015007 2031.03-00 Valuation of Stocks and Bonds for Which There is No Market 04/14/2000
200015007 4941.04-00 Definition of Self-Dealing 04/14/2000
200015007 7701.02-00 Partnerships v. Associations 04/14/2000
200015006 332.00-00 Complete Liquidation of Subsidiaries 04/14/2000

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