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
200313002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/28/2003
200313002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/28/2003
200313002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/28/2003
200313002 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 03/28/2003
200313002 1223.00-00 Holding Period of Capital Assets 03/28/2003
200313002 61.00-00 Gross Income v. Not Gross Income 03/28/2003
200313001 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 03/28/2003
200313001 9100.00-00 Extension of Time for Making Certain Elections 03/28/2003
200312026 414.09-00 Certain Employee Contributions 03/21/2003
200312025 412.00-00 Minimum Funding Standards 03/21/2003
200312024 355.01-00 Spin-Off 03/21/2003
200312024 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2003
200312023 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2003
200312022 355.01-01 Split-Off 03/21/2003
200312021 7701.00-00 Definitions 03/21/2003
200312021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/21/2003
200312020 7701.00-00 Definitions 03/21/2003
200312020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/21/2003
200312019 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200312018 9100.22-00 Other 03/21/2003
200312018 1502.21-00 Consolidated Net Operating Loss Deduction 03/21/2003
200312017 338.01-02 Time in which Election must be made 03/21/2003
200312017 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/21/2003
200312016 61.15-06 Constructive Receipt 03/21/2003
200312015 9100.22-00 Other 03/21/2003