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
200518015 118.01-02 Nonshareholder Contributions 05/06/2005
200518015 362.02-00 Capital Contributions by Nonshareholders 05/06/2005
200518014 61.00-00 Gross Income v. Not Gross Income 05/06/2005
200518014 61.49-01 Capital Gain v. Ordinary Income 05/06/2005
200518014 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/06/2005
200518014 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 05/06/2005
200518013 1362.04-00 Inadvertent Terminations 05/06/2005
200518012 2518.00-00 Disclaimers 05/06/2005
200518011 2057.00-00 Qualified Family Business Interests 05/06/2005
200518011 6166.00-00 Extension of Time to Pay Estate Tax 05/06/2005
200518010 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/06/2005
200518009 2032.00-00 Alternate Valuation 05/06/2005
200518009 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518008 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/06/2005
200518007 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/06/2005
200518007 457.05-00 Eligible Deferred Compensation Plan Defined 05/06/2005
200518006 1362.01-03 Late Elections 05/06/2005
200518005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 05/06/2005
200518005 2042.05-00 Possession of Incidents of Ownership 05/06/2005
200518004 1362.04-00 Inadvertent Terminations 05/06/2005
200518003 1362.01-03 Late Elections 05/06/2005
200518002 09.12.07-00 BANK. CODE CASES: Ch. 12: Taxes becoming payable while case pend 05/06/2005
200518001 6020.00-00 Returns Prepared for or Executed by Secretary 05/06/2005
200518001 6020.01-00 Failure to File Return 05/06/2005
200518001 6020.02-00 Return Prepared by IRS Personnel 05/06/2005