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
200517009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
200517008 877.00-00 Expatriation to Avoid Tax 04/29/2005
200517007 877.00-00 Expatriation to Avoid Tax 04/29/2005
200517006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
200517006 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/29/2005
200517006 1223.00-00 Holding Period of Capital Assets 04/29/2005
200517006 1361.03-03 Electing Small Business Trusts 04/29/2005
200517006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/29/2005
200517006 2601.00-00 Tax On Generation Skipping Transfers 04/29/2005
200517005 457.05-00 Eligible Deferred Compensation Plan Defined 04/29/2005
200517004 457.05-00 Eligible Deferred Compensation Plan Defined 04/29/2005
200517003 2601.00-00 Tax On Generation Skipping Transfers 04/29/2005
200517002 2601.00-00 Tax On Generation Skipping Transfers 04/29/2005
200517001 1362.04-00 Inadvertent Terminations 04/29/2005
200516023 408.03-00 Rollover Contributions 04/22/2005
200516022 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516021 408.03-00 Rollover Contributions 04/22/2005
200516020 402.08-00 Rollover Contributions 04/22/2005
200516020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/22/2005
200516019 402.08-00 Rollover Contributions 04/22/2005
200516019 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/22/2005
200516018 412.06-00 Minimum Funding Waiver 04/22/2005
200516017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/22/2005
200516016 3231.01-00 Employers v. Not Employers 04/22/2005
200516015 3231.01-00 Employers v. Not Employers 04/22/2005

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