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
200432005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432005 2601.00-00 Tax On Generation Skipping Transfers 08/06/2004
200432004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/06/2004
200432004 368.04-00 Assets for Control of Transferee (Type "D") 08/06/2004
200432003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/06/2004
200432003 2601.00-00 Tax On Generation Skipping Transfers 08/06/2004
200432002 1502.32-00 Investment Adjustment 08/06/2004
200432002 9100.00-00 Extension of Time for Making Certain Elections 08/06/2004
200432001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2004
200431023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/30/2004
200431023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/30/2004
200431023 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/30/2004
200431023 4958.00-00 Excess Benefit Transaction 07/30/2004
200431022 408.08-00 Tax Treatment of Accounts and Annuities 07/30/2004
200431021 408.03-00 Rollover Contributions 07/30/2004
200431020 501.09-03 Inurement 07/30/2004
200431020 4976.01-00 Disqualified Benefits 07/30/2004
200431019 408.03-00 Rollover Contributions 07/30/2004
200431018 4942.03-05 Qualifying Distribution 07/30/2004
200431018 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/30/2004
200431017 9100.00-00 Extension of Time for Making Certain Elections 07/30/2004
200431016 9100.00-00 Extension of Time for Making Certain Elections 07/30/2004
200431016 408A.00-00 Roth IRA 07/30/2004
200431015 7453.02-00 Admission to Practice 07/30/2004
200431015 1503.04-04 Dual Resident Corporation 07/30/2004

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