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
201349002 2601.00-00 Tax On Generation Skipping Transfers 12/06/2013
201349002 61.00-00 Gross Income v. Not Gross Income 12/06/2013
201349002 643.00-00 Definitions Applicable to Subparts A, B, C, and D 12/06/2013
201349002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/06/2013
201349001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/06/2013
201349001 7701.00-00 Definitions 12/06/2013
201348018 408.03-00 Rollover Contributions 11/29/2013
201348017 408.03-00 Rollover Contributions 11/29/2013
201348016 4945.04-04 Grants to Individuals 11/29/2013
201348015 6702.00-00 Frivolous Income Tax Return 11/29/2013
201348015 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/29/2013
201348014 6325.00-00 Release of Lien or Discharge of Property 11/29/2013
201348013 469.05-00 Rules Determining Income or Loss 11/29/2013
201348013 469.10-00 Other Definitions and Rules 11/29/2013
201348012 83.00-00 Property Transferred in Connection With Performance of Services 11/29/2013
201348011 367.00-00 Foreign Corporations 11/29/2013
201348011 367.40-00 Treatment of Distribution Described in Section 367(e) 11/29/2013
201348011 367.40-02 Liquidations Under Section 332 11/29/2013
201348010 4161.02-01 Parts and Accessories 11/29/2013
201348009 1362.04-00 Inadvertent Terminations 11/29/2013
201348008 9100.00-00 Extension of Time for Making Certain Elections 11/29/2013
201348008 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 11/29/2013
201348007 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 11/29/2013
201348007 453.10-02 Installment Method 11/29/2013
201348006 351.00-00 Transfer to Corporation Controlled by Transferor 11/29/2013

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