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
200036013 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/08/2000
200036013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200036013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/08/2000
200036013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/08/2000
200036012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200036012 2039.02-00 Amount to Be Included 09/08/2000
200036011 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 09/08/2000
200036010 468A.00-00 Special Rules for Decommissioning Cost 09/08/2000
200036010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 09/08/2000
200036010 1012.06-00 Liabilities Assumed as Purchase Price 09/08/2000
200036010 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 09/08/2000
200036009 461.01-04 Reserve for Estimated Expenses 09/08/2000
200036008 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/08/2000
200036007 702.01-09 Credits 09/08/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036005 832.05-00 Premiums Earned 09/08/2000
200036004 832.05-00 Premiums Earned 09/08/2000
200036003 351.00-00 Transfer to Corporation Controlled by Transferor 09/08/2000
200036002 351.00-00 Transfer to Corporation Controlled by Transferor 09/08/2000
200036001 4001.00-00 Passenger Vehicles 09/08/2000
200035036 414.00-00 Definitions and Special Rules 09/01/2000
200035036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/01/2000
200035036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/01/2000
200035035 414.00-00 Definitions and Special Rules 09/01/2000

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