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
200443027 2654.00-00 Special Rules 10/22/2004
200443027 9100.22-00 Other 10/22/2004
200443026 7701.00-00 Definitions 10/22/2004
200443026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2004
200443025 2652.01-02 Special Election for QTIP 10/22/2004
200443025 9100.00-00 Extension of Time for Making Certain Elections 10/22/2004
200443024 1362.02-03 Passive Investment Income 10/22/2004
200443023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/22/2004
200443023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/2004
200443023 2601.00-00 Tax On Generation Skipping Transfers 10/22/2004
200443022 1362.01-03 Late Elections 10/22/2004
200443021 1362.01-03 Late Elections 10/22/2004
200443020 7701.00-00 Definitions 10/22/2004
200443020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2004
200443020 1362.01-03 Late Elections 10/22/2004
200443019 2642.00-00 Inclusion Ratio 10/22/2004
200443019 9100.22-00 Other 10/22/2004
200443018 1362.01-03 Late Elections 10/22/2004
200443017 41.00-00 Credit for Increasing Research Activities 10/22/2004
200443016 29.01-00 Allowance of Credit 10/22/2004
200443015 2642.00-00 Inclusion Ratio 10/22/2004
200443015 9100.22-00 Other 10/22/2004
200443014 1362.01-03 Late Elections 10/22/2004
200443013 877.01-00 Principal Purpose--the Avoidance of Tax 10/22/2004
200443012 7701.01-00 Associations v. Corporations 10/22/2004

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