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
200402016 2642.00-00 Inclusion Ratio 01/09/2004
200402016 9100.22-00 Other 01/09/2004
200402015 2642.00-00 Inclusion Ratio 01/09/2004
200402015 9100.00-00 Extension of Time for Making Certain Elections 01/09/2004
200402014 2642.00-00 Inclusion Ratio 01/09/2004
200402014 9100.22-00 Other 01/09/2004
200402013 9100.22-00 Other 01/09/2004
200402013 1502.21-00 Consolidated Net Operating Loss Deduction 01/09/2004
200402012 2055.07-00 Transfers Not Exclusively for Charitable Purposes 01/09/2004
200402011 9100.22-00 Other 01/09/2004
200402010 9100.22-00 Other 01/09/2004
200402009 301.00-00 Distributions of Property 01/09/2004
200402009 1361.03-02 Qualified Subchapter S Trusts 01/09/2004
200402009 1362.02-02 Ceases to be Small Business Corporation 01/09/2004
200402009 1368.00-00 Distributions 01/09/2004
200402009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/09/2004
200402009 2511.00-00 Transfers in General (Gift v. Not a Gift) 01/09/2004
200402009 2512.13-00 Transfers for Insufficient Consideration 01/09/2004
200402009 2601.03-01 Irrevocable Trusts 01/09/2004
200402008 6700.00-00 Promoting Abusive Tax Shelters 01/09/2004
200402007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 01/09/2004
200402006 338.01-02 Time in which Election must be made 01/09/2004
200402006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/09/2004
200402005 3121.10-03 Past Audit 01/09/2004
200402004 61.09-18 Discharge of Indebtedness 01/09/2004

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