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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编号 UILC 主题 发布日期
200520027 3231.01-00 Employers v. Not Employers 05/20/2005
200520026 3231.01-00 Employers v. Not Employers 05/20/2005
200520025 471.00-00 General Rule for Inventories 05/20/2005
200520025 471.06-00 Inventories of Farmers (See Also 61) 05/20/2005
200520025 471.06-02 Farm-Price Method 05/20/2005
200520024 877.07-00 Ruling Submission by Expatriating Citizen 05/20/2005
200520023 2601.00-00 Tax On Generation Skipping Transfers 05/20/2005
200520022 2601.00-00 Tax On Generation Skipping Transfers 05/20/2005
200520021 2601.00-00 Tax On Generation Skipping Transfers 05/20/2005
200520020 1362.01-03 Late Elections 05/20/2005
200520019 468A.04-02 Revised Schedules 05/20/2005
200520018 468A.04-02 Revised Schedules 05/20/2005
200520017 1362.04-00 Inadvertent Terminations 05/20/2005
200520016 877.01-00 Principal Purpose--the Avoidance of Tax 05/20/2005
200520015 1362.01-03 Late Elections 05/20/2005
200520014 104.01-00 Health and Accident Insurance 05/20/2005
200520014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/20/2005
200520014 106.00-00 Contribution by Employer to Accident and Health Plans 05/20/2005
200520013 2652.01-02 Special Election for QTIP 05/20/2005
200520013 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/20/2005
200520011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/20/2005
200520010 2601.03-01 Irrevocable Trusts 05/20/2005
200520010 2041.11-00 5 and 5 Power 05/20/2005
200520010 2514.04-01 Exception: 5 Plus 5 Power 05/20/2005