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
201628017 992.02-00 Election 07/08/2016
201628016 884.01-00 Branch Profits Tax 07/08/2016
201628016 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628015 565.00-00 Consent Dividends 07/08/2016
201628015 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628014 1362.04-00 Inadvertent Terminations 07/08/2016
201628013 2642.00-00 Inclusion Ratio 07/08/2016
201628012 7701.00-00 Definitions 07/08/2016
201628012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/08/2016
201628011 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/08/2016
201628011 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/08/2016
201628010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/08/2016
201628010 671.02-00 Persons Treated as Grantors 07/08/2016
201628009 856.02-00 Investment Requirements 07/08/2016
201628008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2016
201628008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/08/2016
201628008 2601.00-00 Tax On Generation Skipping Transfers 07/08/2016
201628008 61.00-00 Gross Income v. Not Gross Income 07/08/2016
201628007 2632.00-00 Special Rules for Allocation of GST Exemption 07/08/2016
201628006 401.06-00 Required Distributions 07/08/2016
201628006 401.06-02 Employee Dies Before Entire Interest Distributed 07/08/2016
201628006 408.02-01 Benefit Distributions 07/08/2016
201628005 401.06-00 Required Distributions 07/08/2016
201628005 401.06-02 Employee Dies Before Entire Interest Distributed 07/08/2016