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
200517015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2005
200517014 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/29/2005
200517013 1362.00-00 Election by Small Business Corporation 04/29/2005
200517012 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/29/2005
200517011 1362.02-03 Passive Investment Income 04/29/2005
200517010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2005
200517009 2601.03-01 Irrevocable Trusts 04/29/2005
200517009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
200517008 877.00-00 Expatriation to Avoid Tax 04/29/2005
200517007 877.00-00 Expatriation to Avoid Tax 04/29/2005
200517006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/29/2005
200517006 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/29/2005
200517006 1223.00-00 Holding Period of Capital Assets 04/29/2005
200517006 1361.03-03 Electing Small Business Trusts 04/29/2005
200517006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/29/2005
200517006 2601.00-00 Tax On Generation Skipping Transfers 04/29/2005
200517005 457.05-00 Eligible Deferred Compensation Plan Defined 04/29/2005
200517004 457.05-00 Eligible Deferred Compensation Plan Defined 04/29/2005
200517003 2601.00-00 Tax On Generation Skipping Transfers 04/29/2005
200517002 2601.00-00 Tax On Generation Skipping Transfers 04/29/2005
200517001 1362.04-00 Inadvertent Terminations 04/29/2005
200516023 408.03-00 Rollover Contributions 04/22/2005
200516022 9100.00-00 Extension of Time for Making Certain Elections 04/22/2005
200516021 408.03-00 Rollover Contributions 04/22/2005
200516020 402.08-00 Rollover Contributions 04/22/2005