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
200010037 2601.03-01 Irrevocable Trusts 03/10/2000
200010037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010037 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/10/2000
200010037 1223.00-00 Holding Period of Capital Assets 03/10/2000
200010037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/10/2000
200010036 170.00-00 Charitable, Etc. Contributions and Gifts 03/10/2000
200010036 675.00-00 Administrative Powers 03/10/2000
200010036 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/10/2000
200010035 664.00-00 Charitable Remainder Trusts 03/10/2000
200010035 664.03-01 Charitable Remainder Annuity Trust 03/10/2000
200010034 1362.04-00 Inadvertent Terminations 03/10/2000
200010033 117.05-00 Limitation 03/10/2000
200010032 385.01-00 Debt v. Equity 03/10/2000
200010031 368.01-00 Statutory Merger or Consolidation (Type "A") 03/10/2000
200010030 1362.01-03 Late Elections 03/10/2000
200010029 1362.01-03 Late Elections 03/10/2000
200010028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/10/2000
200010028 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2000
200010028 884.00-00 Branch Tax 03/10/2000
200010027 925.00-00 Transfer Pricing Rules 03/10/2000
200010026 1362.01-03 Late Elections 03/10/2000
200010025 1362.01-03 Late Elections 03/10/2000
200010024 1362.01-03 Late Elections 03/10/2000
200010023 1362.04-00 Inadvertent Terminations 03/10/2000
200010022 1361.05-00 Qualified Subchapter S Subsidiary 03/10/2000

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