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
200744005 2055.08-01 Decedents Dying After Dec. 31, 1976 11/02/2007
200744004 7701.03-00 Association v. Trust 11/02/2007
200744003 1362.04-00 Inadvertent Terminations 11/02/2007
200744002 1362.01-03 Late Elections 11/02/2007
200744001 691.00-00 Recipients of Income in Respect of Decedents 11/02/2007
200743039 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/26/2007
200743038 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/26/2007
200743037 412.00-00 Minimum Funding Standards 10/26/2007
200743036 414.08-00 Church Plan 10/26/2007
200743035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/26/2007
200743034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/26/2007
200743033 170.07-05 Governmental Units 10/26/2007
200743032 3231.01-00 Employers v. Not Employers 10/26/2007
200743031 2057.00-00 Qualified Family Business Interests 10/26/2007
200743031 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743030 167.22-01 Normalization Rules 10/26/2007
200743029 2632.00-00 Special Rules for Allocation of GST Exemption 10/26/2007
200743029 2652.00-00 Other Definitions 10/26/2007
200743029 2652.01-00 Transferor Defined 10/26/2007
200743029 2652.01-02 Special Election for QTIP 10/26/2007
200743029 2654.00-00 Special Rules 10/26/2007
200743029 9100.00-00 Extension of Time for Making Certain Elections 10/26/2007
200743029 2642.00-00 Inclusion Ratio 10/26/2007
200743028 2632.00-00 Special Rules for Allocation of GST Exemption 10/26/2007
200743028 2601.00-00 Tax On Generation Skipping Transfers 10/26/2007