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
201006007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2010
201006006 7701.00-00 Definitions 02/12/2010
201006006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2010
201006005 2601.00-00 Tax On Generation Skipping Transfers 02/12/2010
201006005 2601.04-00 Transitional Rules 02/12/2010
201006005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/12/2010
201006005 2501.01-00 Gift v. Not a Gift 02/12/2010
201006005 2041.03-00 General Power v. Not a General Power 02/12/2010
201006005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/12/2010
201006004 631.00-00 Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore 02/12/2010
201006004 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/12/2010
201006004 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 02/12/2010
201006003 1502.13-00 Intercompany Transactions 02/12/2010
201006003 1502.13-01 Stock of Members 02/12/2010
201006003 165.06-00 Worthless Securities 02/12/2010
201006003 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 02/12/2010
201006002 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 02/12/2010
201006002 351.00-00 Transfer to Corporation Controlled by Transferor 02/12/2010
201006002 803.00-00 Life Insurance Gross Income 02/12/2010
201006001 1295.02-02 Retroactive Elections 02/12/2010
201005061 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/05/2010
201005060 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/05/2010
201005060 501.33-00 Private v. Public Interest Served 02/05/2010
201005059 408.03-00 Rollover Contributions 02/05/2010
201005058 408.03-00 Rollover Contributions 02/05/2010