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
200112030 1001.02-00 Amount Realized 03/23/2001
200112029 9100.00-00 Extension of Time for Making Certain Elections 03/23/2001
200112029 7701.00-00 Definitions 03/23/2001
200112028 115.00-00 Income of States, Municipalities, etc. 03/23/2001
200112027 1362.01-03 Late Elections 03/23/2001
200112026 468A.04-02 Revised Schedules 03/23/2001
200112025 170.11-05 Qualified Appreciated Stock 03/23/2001
200112024 170.11-05 Qualified Appreciated Stock 03/23/2001
200112023 2702.00-00 Special Valuation Rules for Transfers in Trust 03/23/2001
200112023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/23/2001
200112023 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 03/23/2001
200112023 2033.00-00 Property in Which Decedent Had an Interest 03/23/2001
200112022 170.11-05 Qualified Appreciated Stock 03/23/2001
200112021 424.00-00 Definitions and Special Rules 03/23/2001
200112020 61.43-01 Lease of Property 03/23/2001
200112019 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 03/23/2001
200112018 2702.02-02 Personal Residence in Trust 03/23/2001
200112016 468A.04-02 Revised Schedules 03/23/2001
200112016 468A.03-04 Formulas or Other Methods 03/23/2001
200112015 468A.04-02 Revised Schedules 03/23/2001
200112015 468A.03-04 Formulas or Other Methods 03/23/2001
200112014 351.00-00 Transfer to Corporation Controlled by Transferor 03/23/2001
200112014 368.05-00 Recapitalization (Type "E") 03/23/2001
200112013 7701.20-00 Indian Tribal Government 03/23/2001
200112013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 03/23/2001

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