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
200420011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/14/2004
200420011 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/14/2004
200420011 2601.00-00 Tax On Generation Skipping Transfers 05/14/2004
200420010 2652.01-00 Transferor Defined 05/14/2004
200420010 9100.00-00 Extension of Time for Making Certain Elections 05/14/2004
200420009 1362.01-03 Late Elections 05/14/2004
200420008 7701.00-00 Definitions 05/14/2004
200420008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/14/2004
200420007 2055.08-00 Disclaimers 05/14/2004
200420007 2518.03-00 Undivided Portion of an Interest 05/14/2004
200420006 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420006 355.01-01 Split-Off 05/14/2004
200420005 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420005 355.01-01 Split-Off 05/14/2004
200420004 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420004 355.01-01 Split-Off 05/14/2004
200420003 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420003 355.01-01 Split-Off 05/14/2004
200420002 806.00-00 Small Life Insurance Company Deduction 05/14/2004
200420001 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420001 355.01-01 Split-Off 05/14/2004
200419038 402.01-00 Exempt Trust 05/07/2004
200419037 72.02-00 Investment in Contract 05/07/2004
200419037 72.07-00 Amounts Not Receivable as Annuities 05/07/2004
200419037 72.07-01 On or After Starting Date 05/07/2004