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
200433017 1362.04-00 Inadvertent Terminations 08/13/2004
200433016 860D.01-00 Election 08/13/2004
200433016 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004
200433015 1362.01-03 Late Elections 08/13/2004
200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200433014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/13/2004
200433014 2601.03-01 Irrevocable Trusts 08/13/2004
200433013 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/2004
200433012 1361.03-02 Qualified Subchapter S Trusts 08/13/2004
200433011 584.00-00 Common Trust Funds 08/13/2004
200433011 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/13/2004
200433011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200433011 2601.00-00 Tax On Generation Skipping Transfers 08/13/2004
200433010 274.08-00 Substantiation 08/13/2004
200433009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004
200433009 2601.00-00 Tax On Generation Skipping Transfers 08/13/2004
200433008 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004
200433008 856.02-00 Investment Requirements 08/13/2004
200433007 351.00-00 Transfer to Corporation Controlled by Transferor 08/13/2004
200433007 355.01-00 Spin-Off 08/13/2004
200433007 368.04-00 Assets for Control of Transferee (Type "D") 08/13/2004
200433006 9100.09-00 Section 442; Accounting Periods 08/13/2004
200433005 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004
200433005 856.00-00 Definition of Real Estate Investment Trust 08/13/2004
200433004 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004

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