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
200119062 4943.00-00 Excise Taxes on Excess Business Holdings 05/11/2001
200119062 4943.04-00 Other Definitions and Rules 05/11/2001
200119061 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/11/2001
200119060 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 05/11/2001
200119060 72.20-04 Substantially Equal Payments 05/11/2001
200119059 9100.00-00 Extension of Time for Making Certain Elections 05/11/2001
200119058 414.07-00 Governmental Plan 05/11/2001
200119057 507.00-00 Termination of Private Foundation Status 05/11/2001
200119056 507.00-00 Termination of Private Foundation Status 05/11/2001
200119055 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119054 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119053 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119052 9999.98-00 Not Able to Identify Under Present List 05/11/2001
200119051 9114.03-19 Ireland 05/11/2001
200119051 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 05/11/2001
200119050 877.01-00 Principal Purpose--the Avoidance of Tax 05/11/2001
200119049 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/11/2001
200119048 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/11/2001
200119048 368.04-00 Assets for Control of Transferee (Type "D") 05/11/2001
200119047 2601.00-00 Tax On Generation Skipping Transfers 05/11/2001
200119047 61.00-00 Gross Income v. Not Gross Income 05/11/2001
200119047 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/11/2001
200119047 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/11/2001
200119046 877.08-00 Ruling Submission by Expatriating Long-Term Resident 05/11/2001
200119045 148.00-00 Arbitrage 05/11/2001