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
200502038 877.00-00 Expatriation to Avoid Tax 01/14/2005
200502037 664.00-00 Charitable Remainder Trusts 01/14/2005
200502036 2642.00-00 Inclusion Ratio 01/14/2005
200502035 2702.00-00 Special Valuation Rules for Transfers in Trust 01/14/2005
200502034 9100.22-00 Other 01/14/2005
200502034 1503.04-04 Dual Resident Corporation 01/14/2005
200502033 9100.22-00 Other 01/14/2005
200502033 1503.04-04 Dual Resident Corporation 01/14/2005
200502032 2601.04-00 Transitional Rules 01/14/2005
200502032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2005
200502032 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/14/2005
200502032 1223.00-00 Holding Period of Capital Assets 01/14/2005
200502032 643.06-00 Multiple Trusts 01/14/2005
200502031 2601.04-00 Transitional Rules 01/14/2005
200502031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2005
200502031 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/14/2005
200502031 1223.00-00 Holding Period of Capital Assets 01/14/2005
200502031 643.06-00 Multiple Trusts 01/14/2005
200502030 1362.01-03 Late Elections 01/14/2005
200502029 9100.09-00 Section 442; Accounting Periods 01/14/2005
200502028 41.00-00 Credit for Increasing Research Activities 01/14/2005
200502027 1362.01-03 Late Elections 01/14/2005
200502026 1362.01-03 Late Elections 01/14/2005
200502025 1362.01-03 Late Elections 01/14/2005
200502024 1362.04-00 Inadvertent Terminations 01/14/2005