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
200422059 4971.02-00 Additional Tax 05/28/2004
200422058 408.03-00 Rollover Contributions 05/28/2004
200422057 408.03-00 Rollover Contributions 05/28/2004
200422056 404A.00-00 Deduction for Certain Foreign Deferred Compensation Plans 05/28/2004
200422055 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/28/2004
200422054 408.03-00 Rollover Contributions 05/28/2004
200422053 408.03-00 Rollover Contributions 05/28/2004
200422052 561.05-00 Regulated Investment Companies 05/28/2004
200422052 562.03-02 Class of Stock 05/28/2004
200422052 851.00-00 Definition of Regulated Investment Company 05/28/2004
200422052 852.01-00 Investment Company Taxable Income 05/28/2004
200422051 2642.00-00 Inclusion Ratio 05/28/2004
200422051 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422051 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/28/2004
200422050 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 05/28/2004
200422050 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422049 877.00-00 Expatriation to Avoid Tax 05/28/2004
200422048 877.00-00 Expatriation to Avoid Tax 05/28/2004
200422047 368.06-00 Change in Identity, etc. (Type "F") 05/28/2004
200422046 146.07-00 Carryforward of Allocation 05/28/2004
200422046 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422045 2032A.00-00 Valuation of Farm Real Property 05/28/2004
200422045 9100.22-00 Other 05/28/2004
200422044 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 05/28/2004
200422044 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004

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