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
200310024 4947.02-01 Exclusions Involving Status of Income Interests 03/07/2003
200310024 4941.04-00 Definition of Self-Dealing 03/07/2003
200310023 9100.00-00 Extension of Time for Making Certain Elections 03/07/2003
200310022 1362.02-03 Passive Investment Income 03/07/2003
200310021 2501.01-00 Gift v. Not a Gift 03/07/2003
200310021 2601.03-01 Irrevocable Trusts 03/07/2003
200310020 877.01-00 Principal Purpose--the Avoidance of Tax 03/07/2003
200310019 1362.01-03 Late Elections 03/07/2003
200310018 1362.01-03 Late Elections 03/07/2003
200310017 1362.01-03 Late Elections 03/07/2003
200310016 2632.01-00 Time and Manner of Allocation 03/07/2003
200310016 9100.00-00 Extension of Time for Making Certain Elections 03/07/2003
200310015 1362.01-03 Late Elections 03/07/2003
200310014 856.01-00 Income Requirements 03/07/2003
200310013 2642.00-00 Inclusion Ratio 03/07/2003
200310013 9100.00-00 Extension of Time for Making Certain Elections 03/07/2003
200310012 118.01-02 Nonshareholder Contributions 03/07/2003
200310012 118.02-00 Contributions in Aid of Construction 03/07/2003
200310011 118.01-02 Nonshareholder Contributions 03/07/2003
200310011 118.02-00 Contributions in Aid of Construction 03/07/2003
200310010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2003
200310009 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2003
200310009 355.01-01 Split-Off 03/07/2003
200310008 877.01-00 Expatriation to Avoid Tax; Principal Purpose--the Avoidance of Tax 03/07/2003
200310007 61.00-00 Gross Income v. Not Gross Income 03/07/2003