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
200113012 702.00-00 Income and Credits of Partner 03/30/2001
200113012 704.01-02 Economic Effect 03/30/2001
200113012 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113011 561.05-00 Regulated Investment Companies 03/30/2001
200113011 562.03-02 Class of Stock 03/30/2001
200113011 702.00-00 Income and Credits of Partner 03/30/2001
200113011 704.01-02 Economic Effect 03/30/2001
200113011 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113010 561.05-00 Regulated Investment Companies 03/30/2001
200113010 562.03-02 Class of Stock 03/30/2001
200113010 702.00-00 Income and Credits of Partner 03/30/2001
200113010 704.01-02 Economic Effect 03/30/2001
200113010 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113009 419.00-00 Treatment of Funded Welfare Benefit Plans 03/30/2001
200113009 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 03/30/2001
200113009 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/30/2001
200113009 4976.01-00 Disqualified Benefits 03/30/2001
200113007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/30/2001
200113007 1015.03-00 Transfer in Trust After December 31, 1920 03/30/2001
200113007 1223.00-00 Holding Period of Capital Assets 03/30/2001
200113007 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/30/2001
200113007 2601.00-00 Tax On Generation Skipping Transfers 03/30/2001
200113006 1001.02-00 Amount Realized 03/30/2001
200113006 2033.00-00 Property in Which Decedent Had an Interest 03/30/2001
200113006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/30/2001

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