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
200109022 1031.05-00 Deferred Exchanges 03/02/2001
200109021 1362.01-03 Late Elections 03/02/2001
200109020 355.01-01 Split-Off 03/02/2001
200109019 7701.00-00 Definitions 03/02/2001
200109018 1362.00-00 Election by Small Business Corporation 03/02/2001
200109017 2702.02-02 Personal Residence in Trust 03/02/2001
200109016 468A.04-02 Revised Schedules 03/02/2001
200109016 468A.03-04 Formulas or Other Methods 03/02/2001
200109015 2601.00-00 Tax On Generation Skipping Transfers 03/02/2001
200109014 42.08-04 Buildings Financed with Tax-Exempt Bonds 03/02/2001
200109013 42.08-04 Buildings Financed with Tax-Exempt Bonds 03/02/2001
200109012 42.08-04 Buildings Financed with Tax-Exempt Bonds 03/02/2001
200109011 42.08-04 Buildings Financed with Tax-Exempt Bonds 03/02/2001
200109010 4975.03-01 Sale/Exchange 03/02/2001
200109010 4975.04-03 Qualifying Employer Real Property/Securities 03/02/2001
200109010 9115.30-09 Penalties 03/02/2001
200109009 877.01-00 Principal Purpose--the Avoidance of Tax 03/02/2001
200109008 877.01-00 Principal Purpose--the Avoidance of Tax 03/02/2001
200109007 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001
200109007 2652.01-02 Special Election for QTIP 03/02/2001
200109006 664.00-00 Charitable Remainder Trusts 03/02/2001
200109005 1033.00-00 Involuntary Conversion 03/02/2001
200109004 9100.09-00 Section 442; Accounting Periods 03/02/2001
200109003 9100.09-00 Section 442; Accounting Periods 03/02/2001
200109002 115.00-00 Income of States, Municipalities, etc. 03/02/2001

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