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
200733010 2041.01-00 Pre-1942 Powers 08/17/2007
200733010 2041.05-00 Exercise of Powers 08/17/2007
200733010 2514.01-00 Power Created on or Before October 21, 1942 08/17/2007
200733010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2007
200733009 2041.01-00 Pre-1942 Powers 08/17/2007
200733009 2041.05-00 Exercise of Powers 08/17/2007
200733009 2514.01-00 Power Created on or Before October 21, 1942 08/17/2007
200733009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2007
200733008 2041.01-00 Pre-1942 Powers 08/17/2007
200733008 2041.05-00 Exercise of Powers 08/17/2007
200733008 2514.01-00 Power Created on or Before October 21, 1942 08/17/2007
200733008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2007
200733007 2055.12-06 Unitrust Lead Interest 08/17/2007
200733007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/17/2007
200733006 355.01-00 Spin-Off 08/17/2007
200733006 355.01-02 Split-Up 08/17/2007
200733006 355.01-02 Split-Up 08/17/2007
200733006 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2007
200733006 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2007
200733006 351.02-00 Series of Transactions 08/17/2007
200733006 332.00-00 Complete Liquidation of Subsidiaries 08/17/2007
200733005 9100.00-00 Extension of Time for Making Certain Elections 08/17/2007
200733004 1362.01-02 Election After Termination 08/17/2007
200733003 453.00-00 Installment Method (Available v. Not Available) 08/17/2007
200733002 368.01-00 Statutory Merger or Consolidation (Type "A") 08/17/2007