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
200001013 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/07/2000
200001013 2702.00-00 Special Valuation Rules for Transfers in Trust 01/07/2000
200001013 1361.00-00 Definitions 01/07/2000
200001012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/07/2000
200001012 2518.01-01 Time Limit 01/07/2000
200001012 2601.00-00 Tax On Generation Skipping Transfers 01/07/2000
200001011 355.01-00 Spin-Off 01/07/2000
200001011 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 01/07/2000
200001011 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001010 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/07/2000
200001009 1362.00-00 Election by Small Business Corporation 01/07/2000
200001008 475.01-00 Treatment of Securities Marked to Market 01/07/2000
200001007 367.40-02 Liquidations Under Section 332 01/07/2000
200001007 381.01-00 Net Operating Loss Carryovers 01/07/2000
200001007 864.02-07 Property Formerly Used in U.S. Business 01/07/2000
200001006 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 01/07/2000
200001006 446.04-02 Required by Commissioner 01/07/2000
200001006 451.13-01 Services (Rev. Rul. 71-21) 01/07/2000
200001006 7121.00-00 Closing Agreements 01/07/2000
200001005 165.13-00 Abandonment Losses 01/07/2000
200001004 1362.01-03 Late Elections 01/07/2000
200001003 6621.01-00 Overpayment and Underpayment Rates 01/07/2000
200001002 165.13-00 Abandonment Losses 01/07/2000
200001001 61.43-01 Lease of Property 01/07/2000
200001001 61.50-00 Leveraged Leasing 01/07/2000

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