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
200820004 2518.00-00 Disclaimers 05/16/2008
200820004 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820004 2642.00-00 Inclusion Ratio 05/16/2008
200820004 2652.01-00 Transferor Defined 05/16/2008
200820004 2652.01-02 Special Election for QTIP 05/16/2008
200820003 2518.00-00 Disclaimers 05/16/2008
200820003 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820003 2642.00-00 Inclusion Ratio 05/16/2008
200820003 2652.01-00 Transferor Defined 05/16/2008
200820003 2652.01-02 Special Election for QTIP 05/16/2008
200820002 468A.04-00 Ruling Amount 05/16/2008
200820001 754.02-00 Timeliness of Election 05/16/2008
200820001 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008
200820001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/16/2008
200819023 501.03-25 Social Welfare Groups (See Also 0501.04-00) 05/09/2008
200819022 9999.98-00 Not Able to Identify Under Present List 05/09/2008
200819021 9999.98-00 Not Able to Identify Under Present List 05/09/2008
200819020 408.03-00 Rollover Contributions 05/09/2008
200819019 412.06-00 Minimum Funding Waiver 05/09/2008
200819018 368.01-00 Statutory Merger or Consolidation (Type "A") 05/09/2008
200819017 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 05/09/2008
200819017 4958.00-00 Excess Benefit Transaction 05/09/2008
200819016 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/09/2008
200819016 6511.05-00 Amended or Supplemental Claims 05/09/2008
200819015 337.16-00 Loss Disallowance 05/09/2008

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