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
200026011 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 06/30/2000
200026010 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/30/2000
200026010 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 06/30/2000
200026009 923.00-00 Exempt Foreign Trade Income 06/30/2000
200026009 701.00-00 Partners, Not Partnerships, Subject to Tax 06/30/2000
200026009 702.00-00 Income and Credits of Partner 06/30/2000
200026009 245.00-00 Dividends Received From Certain Foreign Corporations 06/30/2000
200026008 1362.01-03 Late Elections 06/30/2000
200026007 9100.22-00 Other 06/30/2000
200026007 2056.07-01 Effective Election 06/30/2000
200026006 6402.04-00 Requirement That a Claim Be Filed 06/30/2000
200026006 7422.01-05 Variance Between Claim and Pleading 06/30/2000
200026005 6038A.00-00 Information with Respect to Certain Foreign Corporations 06/30/2000
200026004 2651.05-00 Persons with a Deceased Parent 06/30/2000
200026003 2056.07-00 Qualified Terminable Interest Property 06/30/2000
200026003 2601.00-00 Tax On Generation Skipping Transfers 06/30/2000
200026003 2652.01-02 Special Election for QTIP 06/30/2000
200026002 2601.00-00 Tax On Generation Skipping Transfers 06/30/2000
200026002 2651.05-00 Persons with a Deceased Parent 06/30/2000
200026001 2601.00-00 Tax On Generation Skipping Transfers 06/30/2000
200026001 2651.05-00 Persons with a Deceased Parent 06/30/2000
200025064 401.29-00 Cash or Deferred Arrangements 06/23/2000
200025063 403.04-01 Exclusion Allowance 06/23/2000
200025062 402.08-00 Rollover Contributions 06/23/2000
200025062 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/23/2000