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
200839011 1362.01-03 Late Elections 09/26/2008
200839010 1362.01-03 Late Elections 09/26/2008
200839009 115.00-00 Income of States, Municipalities, etc. 09/26/2008
200839008 1362.04-00 Inadvertent Terminations 09/26/2008
200839007 1362.01-03 Late Elections 09/26/2008
200839006 115.00-00 Income of States, Municipalities, etc. 09/26/2008
200839005 115.00-00 Income of States, Municipalities, etc. 09/26/2008
200839004 1362.01-00 Eligible v. Ineligible 09/26/2008
200839004 1362.01-03 Late Elections 09/26/2008
200839003 1362.01-03 Late Elections 09/26/2008
200839003 7701.00-00 Definitions 09/26/2008
200839003 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839002 1362.04-00 Inadvertent Terminations 09/26/2008
200839001 6325.05-00 Conclusive Effect 09/26/2008
200838028 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/19/2008
200838027 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 09/19/2008
200838026 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/19/2008
200838026 2511.11-00 Gift of Remainder 09/19/2008
200838025 468A.04-00 Ruling Amount 09/19/2008
200838024 2632.01-00 Time and Manner of Allocation 09/19/2008
200838024 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838023 2652.00-00 Other Definitions 09/19/2008
200838023 9100.00-00 Extension of Time for Making Certain Elections 09/19/2008
200838022 2632.00-00 Special Rules for Allocation of GST Exemption 09/19/2008
200838021 2642.00-00 Inclusion Ratio 09/19/2008

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