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
200537024 877.00-00 Expatriation to Avoid Tax 09/16/2005
200537023 877.00-00 Expatriation to Avoid Tax 09/16/2005
200537022 9100.22-00 Other 09/16/2005
200537022 1503.04-04 Dual Resident Corporation 09/16/2005
200537021 9100.22-00 Other 09/16/2005
200537021 1503.04-00 Dual Consolidated Loss 09/16/2005
200537020 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/16/2005
200537020 2033.01-00 Interest v. No Interest at Time of Death 09/16/2005
200537020 2036.02-02 Power in Decedent as Trustee 09/16/2005
200537020 2038.02-04 Grantor as Trustee 09/16/2005
200537019 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 09/16/2005
200537019 642.03-03 Paid or Permanently Set Aside 09/16/2005
200537018 1362.01-03 Late Elections 09/16/2005
200537017 9100.00-00 Extension of Time for Making Certain Elections 09/16/2005
200537016 754.02-00 Timeliness of Election 09/16/2005
200537016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2005
200537015 9100.00-00 Extension of Time for Making Certain Elections 09/16/2005
200537015 7701.00-00 Definitions 09/16/2005
200537014 103.02-00 State and Local 09/16/2005
200537013 1362.01-03 Late Elections 09/16/2005
200537012 1362.04-00 Inadvertent Terminations 09/16/2005
200537011 41.00-00 Credit for Increasing Research Activities 09/16/2005
200537010 1361.01-04 More than One Class of Stock 09/16/2005
200537009 1362.01-03 Late Elections 09/16/2005
200537008 754.02-00 Timeliness of Election 09/16/2005

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