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
200618014 468B.01-00 In General 05/05/2006
200618013 9100.22-00 Other 05/05/2006
200618013 1503.04-04 Dual Resident Corporation 05/05/2006
200618012 1362.04-00 Inadvertent Terminations 05/05/2006
200618012 1362.02-03 Passive Investment Income 05/05/2006
200618011 368.04-00 Assets for Control of Transferee (Type "D") 05/05/2006
200618011 355.01-01 Split-Off 05/05/2006
200618010 9100.22-00 Other 05/05/2006
200618009 301.00-00 Distributions of Property 05/05/2006
200618009 301.01-00 Dividend in Property 05/05/2006
200618009 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 05/05/2006
200618009 305.01-00 Stock Dividends 05/05/2006
200618008 305.07-01 Rights to Acquire Stock 05/05/2006
200618007 451.13-01 Services (Rev. Rul. 71-21) 05/05/2006
200618006 2642.00-00 Inclusion Ratio 05/05/2006
200618006 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618005 2632.00-00 Special Rules for Allocation of GST Exemption 05/05/2006
200618005 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618004 2601.03-01 Irrevocable Trusts 05/05/2006
200618003 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 05/05/2006
200618003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2006
200618003 2501.01-00 Gift v. Not a Gift 05/05/2006
200618002 1362.04-00 Inadvertent Terminations 05/05/2006
200618001 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618001 2642.06-00 Special Rules for Certain Inter Vivos Transfers 05/05/2006

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