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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200352011 | 2632.01-00 | Time and Manner of Allocation | 12/26/2003 |
| 200352011 | 2642.01-00 | Inclusion Ratio Defined | 12/26/2003 |
| 200352011 | 2654.03-00 | Separate Shares | 12/26/2003 |
| 200352010 | 1362.04-00 | Inadvertent Terminations | 12/26/2003 |
| 200352010 | 1361.03-02 | Qualified Subchapter S Trusts | 12/26/2003 |
| 200352010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2003 |
| 200352009 | 9100.04-00 | Section 168; MACRS | 12/26/2003 |
| 200352008 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 12/26/2003 |
| 200352008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2003 |
| 200352007 | 2632.01-00 | Time and Manner of Allocation | 12/26/2003 |
| 200352007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2003 |
| 200352006 | 2642.01-00 | Inclusion Ratio Defined | 12/26/2003 |
| 200352006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2003 |
| 200352005 | 2056A.04-00 | Effective Election | 12/26/2003 |
| 200352005 | 9100.22-00 | Other | 12/26/2003 |
| 200352004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/26/2003 |
| 200352004 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/26/2003 |
| 200352003 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 12/26/2003 |
| 200352002 | 355.01-01 | Split-Off | 12/26/2003 |
| 200352002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/26/2003 |
| 200352001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/26/2003 |
| 200351033 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351032 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351031 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351030 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
