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
200031041 2001.01-00 Determination of Amount of Taxable Estate 08/04/2000
200031041 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/04/2000
200031041 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031040 368.03-00 Stock for Property (Type "C") 08/04/2000
200031040 368.13-00 Transactions Involving Two or More Investment Companies 08/04/2000
200031039 351.00-00 Transfer to Corporation Controlled by Transferor 08/04/2000
200031039 367.00-00 Foreign Corporations 08/04/2000
200031038 1362.02-03 Passive Investment Income 08/04/2000
200031038 1361.03-02 Qualified Subchapter S Trusts 08/04/2000
200031037 1362.01-03 Late Elections 08/04/2000
200031036 877.07-00 Ruling Submission by Expatriating Citizen 08/04/2000
200031035 877.01-00 Principal Purpose--the Avoidance of Tax 08/04/2000
200031034 2055.12-05 Unitrusts 08/04/2000
200031034 664.03-02 Charitable Remainder Unitrust 08/04/2000
200031034 4941.04-00 Definition of Self-Dealing 08/04/2000
200031033 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/04/2000
200031033 446.04-00 Change of Methods (Permissible v. Not Permissible) 08/04/2000
200031033 451.07-00 Litigation 08/04/2000
200031032 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/04/2000
200031031 451.14-00 Constructive Receipt 08/04/2000
200031030 09.26.00-00 BANKRUPTCY CODE CASES: Liens 08/04/2000
200031030 9999.98-00 Not Able to Identify Under Present List 08/04/2000
200031029 1362.01-03 Late Elections 08/04/2000
200031028 83.08-00 Deduction by Employer 08/04/2000
200031028 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/04/2000

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