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
200618009 301.01-00 Dividend in Property 05/05/2006
200618009 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 05/05/2006
200618009 305.01-00 Stock Dividends 05/05/2006
200618008 305.07-01 Rights to Acquire Stock 05/05/2006
200618007 451.13-01 Services (Rev. Rul. 71-21) 05/05/2006
200618006 2642.00-00 Inclusion Ratio 05/05/2006
200618006 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618005 2632.00-00 Special Rules for Allocation of GST Exemption 05/05/2006
200618005 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618004 2601.03-01 Irrevocable Trusts 05/05/2006
200618003 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 05/05/2006
200618003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2006
200618003 2501.01-00 Gift v. Not a Gift 05/05/2006
200618002 1362.04-00 Inadvertent Terminations 05/05/2006
200618001 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618001 2642.06-00 Special Rules for Certain Inter Vivos Transfers 05/05/2006
200617040 408.03-00 Rollover Contributions 04/28/2006
200617039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/28/2006
200617038 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/28/2006
200617037 402.08-00 Rollover Contributions 04/28/2006
200617036 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 04/28/2006
200617036 267.03-02 Controlled Corporations 04/28/2006
200617036 267.06-01 Partnerships 04/28/2006
200617036 267.07-02 Deferral of Loss from Sale or Exchange Between Members 04/28/2006
200617035 2702.00-00 Special Valuation Rules for Transfers in Trust 04/28/2006

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