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
200728023 7701.00-00 Definitions 07/13/2007
200728022 1362.01-03 Late Elections 07/13/2007
200728021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2007
200728020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2007
200728019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2007
200728018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/13/2007
200728018 2702.02-02 Personal Residence in Trust 07/13/2007
200728017 2601.00-00 Tax On Generation Skipping Transfers 07/13/2007
200728017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/13/2007
200728017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2007
200728017 61.00-00 Gross Income v. Not Gross Income 07/13/2007
200728016 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007
200728016 469.03-03 Definition of Activity 07/13/2007
200728015 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/13/2007
200728014 7701.00-00 Definitions 07/13/2007
200728014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2007
200728013 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007
200728012 856.00-00 Definition of Real Estate Investment Trust 07/13/2007
200728012 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007
200728011 2601.03-06 Terminations of Interest in and Distributions From Trusts 07/13/2007
200728010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2007
200728010 355.01-01 Split-Off 07/13/2007
200728009 1502.75-00 Filing Requirements 07/13/2007
200728009 9100.20-00 Section 1502; Election to File Consolidated Return 07/13/2007
200728008 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/13/2007