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
200441022 9100.00-00 Extension of Time for Making Certain Elections 10/08/2004
200441021 149.03-00 Advance Refundings 10/08/2004
200441020 911.11-03 Reelection 10/08/2004
200441019 664.00-00 Charitable Remainder Trusts 10/08/2004
200441019 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/08/2004
200441018 2601.00-00 Tax On Generation Skipping Transfers 10/08/2004
200441018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/2004
200441017 1362.01-03 Late Elections 10/08/2004
200441016 1362.01-00 Eligible v. Ineligible 10/08/2004
200441015 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441014 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441013 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441012 468A.04-02 Revised Schedules 10/08/2004
200441011 468A.04-02 Revised Schedules 10/08/2004
200441010 1362.02-00 Termination of Election 10/08/2004
200441009 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441009 1362.04-00 Inadvertent Terminations 10/08/2004
200441008 9100.22-00 Other 10/08/2004
200441008 1503.04-04 Dual Resident Corporation 10/08/2004
200441007 302.00-00 Distributions in Redemption of Stock 10/08/2004
200441006 9100.22-00 Other 10/08/2004
200441006 1503.04-04 Dual Resident Corporation 10/08/2004
200441005 2601.00-00 Tax On Generation Skipping Transfers 10/08/2004
200441004 1362.02-03 Passive Investment Income 10/08/2004
200441003 1362.02-03 Passive Investment Income 10/08/2004

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