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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
200535018 9100.22-00 Other 09/02/2005
200535018 2642.00-00 Inclusion Ratio 09/02/2005
200535018 2652.01-02 Special Election for QTIP 09/02/2005
200535017 1362.00-00 Election by Small Business Corporation 09/02/2005
200535016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
200535016 7701.00-00 Definitions 09/02/2005
200535015 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/02/2005
200535015 105.02-00 Expended for Medical Care 09/02/2005
200535015 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/02/2005
200535014 7701.00-00 Definitions 09/02/2005
200535014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
200535013 9100.22-00 Other 09/02/2005
200535013 1503.04-04 Dual Resident Corporation 09/02/2005
200535012 2511.11-00 Gift of Remainder 09/02/2005
200535011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
200535010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2005
200535009 2601.00-00 Tax On Generation Skipping Transfers 09/02/2005
200535009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2005
200535008 9100.00-00 Extension of Time for Making Certain Elections 09/02/2005
200535008 2056.07-00 Qualified Terminable Interest Property 09/02/2005
200535007 664.03-02 Charitable Remainder Unitrust 09/02/2005
200535006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2005
200535006 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 09/02/2005
200535006 2055.12-10 Reformations of Nonqualifying Interests 09/02/2005
200535005 2642.00-00 Inclusion Ratio 09/02/2005

Official Adobe Website