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
200608020 1362.01-03 Late Elections 02/24/2006
200608019 2056.01-00 Terminable Interests 02/24/2006
200608019 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/24/2006
200608018 301.00-00 Distributions of Property 02/24/2006
200608018 368.06-00 Change in Identity, etc. (Type "F") 02/24/2006
200608017 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608017 7701.00-00 Definitions 02/24/2006
200608016 355.01-00 Spin-Off 02/24/2006
200608016 355.01-01 Split-Off 02/24/2006
200608015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2006
200608014 9100.22-00 Other 02/24/2006
200608014 1504.00-00 Definitions 02/24/2006
200608013 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608012 2032A.05-00 Recapture 02/24/2006
200608011 2511.04-00 Gifts Indirectly Made 02/24/2006
200608011 2503.03-00 Present v. Future Interests 02/24/2006
200608011 2511.12-00 Contribution to Corporation 02/24/2006
200608010 1362.04-00 Inadvertent Terminations 02/24/2006
200608009 141.01-04 Output Facilities 02/24/2006
200608008 2642.01-00 Inclusion Ratio Defined 02/24/2006
200608007 2601.00-00 Tax On Generation Skipping Transfers 02/24/2006
200608007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/24/2006
200608006 7701.00-00 Definitions 02/24/2006
200608006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2006