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
200404035 453.08-00 Revocation of Elections 01/23/2004
200404034 860E.01-01 Generally 01/23/2004
200404033 1362.01-03 Late Elections 01/23/2004
200404033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2004
200404032 9100.04-00 Section 168; MACRS 01/23/2004
200404031 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/23/2004
200404031 9100.00-00 Extension of Time for Making Certain Elections 01/23/2004
200404030 9114.03-19 Ireland 01/23/2004
200404029 9114.03-19 Ireland 01/23/2004
200404028 1295.02-02 Retroactive Elections 01/23/2004
200404027 1295.02-02 Retroactive Elections 01/23/2004
200404026 1295.02-02 Retroactive Elections 01/23/2004
200404025 7701.00-00 Definitions 01/23/2004
200404025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2004
200404024 150.01-00 General Rules 01/23/2004
200404023 1362.01-03 Late Elections 01/23/2004
200404022 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404022 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404021 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404021 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404020 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004

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