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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編號 UILC 主題 發布日期
201104011 7701.00-00 Definitions 01/28/2011
201104010 7701.00-00 Definitions 01/28/2011
201104010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104009 1362.04-00 Inadvertent Terminations 01/28/2011
201104008 1362.04-00 Inadvertent Terminations 01/28/2011
201104007 7701.00-00 Definitions 01/28/2011
201104006 7701.00-00 Definitions 01/28/2011
201104005 301.00-00 Distributions of Property 01/28/2011
201104005 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution 01/28/2011
201104005 305.03-00 Distributions in Lieu of Money 01/28/2011
201104004 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/28/2011
201104003 2601.00-00 Tax On Generation Skipping Transfers 01/28/2011
201104002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104001 61.00-00 Gross Income v. Not Gross Income 01/28/2011
201104001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2011
201104001 2501.01-00 Gift v. Not a Gift 01/28/2011
201104001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/28/2011
201104001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/28/2011
201103063 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/21/2011
201103062 501.19-00 Organization of Past or Present Armed Forces Members 01/21/2011
201103061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/21/2011
201103060 412.06-00 Minimum Funding Waiver 01/21/2011
201103059 412.00-00 Minimum Funding Standards 01/21/2011
201103058 408.03-00 Rollover Contributions 01/21/2011
201103057 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/21/2011

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