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
201117012 72.07-05 Investment In Contract 04/29/2011
201117011 469.03-01 Generally 04/29/2011
201117011 9100.00-00 Extension of Time for Making Certain Elections 04/29/2011
201117010 1362.01-03 Late Elections 04/29/2011
201117009 355.01-02 Split-Up 04/29/2011
201117008 1362.04-00 Inadvertent Terminations 04/29/2011
201117008 1362.02-03 Passive Investment Income 04/29/2011
201117007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/29/2011
201117006 1441.02-00 Income Subject to Withholding v. Not Subject to Withholding 04/29/2011
201117005 664.03-02 Charitable Remainder Unitrust 04/29/2011
201117005 664.04-00 Valuation 04/29/2011
201117005 678.00-00 Person Other Than Grantor Treated as Substantial Owner 04/29/2011
201117005 2055.07-00 Transfers Not Exclusively for Charitable Purposes 04/29/2011
201117005 2055.12-05 Unitrusts 04/29/2011
201117005 2056.07-00 Qualified Terminable Interest Property 04/29/2011
201117005 2056.08-00 Special Rule for Charitable Remainder Trusts 04/29/2011
201117005 2519.00-00 Disposition of Certain Life Estates 04/29/2011
201117004 1362.04-00 Inadvertent Terminations 04/29/2011
201117004 1362.02-03 Passive Investment Income 04/29/2011
201117003 7701.00-00 Definitions 04/29/2011
201117003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2011
201117002 7701.00-00 Definitions 04/29/2011
201117002 7701.03-00 Association v. Trust 04/29/2011
201117001 457.11-00 Grandfather Clause 04/29/2011
201116046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/22/2011

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