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
200532021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/12/2005
200532020 9100.22-00 Other 08/12/2005
200532020 1503.04-04 Dual Resident Corporation 08/12/2005
200532019 2601.03-01 Irrevocable Trusts 08/12/2005
200532019 2041.03-00 General Power v. Not a General Power 08/12/2005
200532019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/12/2005
200532018 754.02-00 Timeliness of Election 08/12/2005
200532018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/12/2005
200532017 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532016 2642.00-00 Inclusion Ratio 08/12/2005
200532016 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532015 985.00-00 Functional Currency 08/12/2005
200532014 1362.01-03 Late Elections 08/12/2005
200532013 1361.03-00 Certain Trusts Permitted as Shareholders 08/12/2005
200532013 1361.03-02 Qualified Subchapter S Trusts 08/12/2005
200532013 1362.04-00 Inadvertent Terminations 08/12/2005
200532012 41.00-00 Credit for Increasing Research Activities 08/12/2005
200532011 332.00-00 Complete Liquidation of Subsidiaries 08/12/2005
200532011 351.00-00 Transfer to Corporation Controlled by Transferor 08/12/2005
200532011 355.01-00 Spin-Off 08/12/2005
200532011 368.01-00 Statutory Merger or Consolidation (Type "A") 08/12/2005
200532011 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2005
200532011 1502.13-00 Intercompany Transactions 08/12/2005
200532010 1362.01-03 Late Elections 08/12/2005
200532009 856.01-00 Income Requirements 08/12/2005