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
200341006 2652.01-02 Special Election for QTIP 10/10/2003
200341006 9100.00-00 Extension of Time for Making Certain Elections 10/10/2003
200341005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/10/2003
200341005 707.00-00 Transactions Between Partner and Partnership 10/10/2003
200341004 172.06-00 Product Liability Losses 10/10/2003
200341003 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 10/10/2003
200341002 2001.02-00 Determination of Amount of Adjusted Taxable Gifts 10/10/2003
200341002 2503.03-00 Present v. Future Interests 10/10/2003
200341002 2522.02-02 Transfer Subject to a Condition or Power 10/10/2003
200341001 9100.22-00 Other 10/10/2003
200341001 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/10/2003
200340030 402.01-00 Exempt Trust 10/03/2003
200340029 412.06-00 Minimum Funding Waiver 10/03/2003
200340028 412.06-00 Minimum Funding Waiver 10/03/2003
200340027 412.06-00 Minimum Funding Waiver 10/03/2003
200340026 4945.00-00 Excise Taxes on Taxable Expenditures 10/03/2003
200340025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/03/2003
200340025 402.01-00 Exempt Trust 10/03/2003
200340025 414.09-00 Certain Employee Contributions 10/03/2003
200340024 465.00-00 Deductions Limited to Amount at Risk 10/03/2003
200340024 752.00-00 Treatment of Certain Liabilities 10/03/2003
200340023 1362.01-03 Late Elections 10/03/2003
200340022 1362.04-00 Inadvertent Terminations 10/03/2003
200340021 2642.00-00 Inclusion Ratio 10/03/2003
200340021 9100.00-00 Extension of Time for Making Certain Elections 10/03/2003