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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編號 UILC 主題 發布日期
200024048 44.62-00 Eligible Access Expenditures 06/16/2000
200024024 7701.00-00 Definitions 06/16/2000
200024007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024034 1504.00-00 Definitions 06/16/2000
200024009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024056 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/16/2000
200024009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024035 7201.00-00 Attempt to Evade or Defeat Tax 06/16/2000
200024035 7206.10-00 Signing Statements Under Perjury 06/16/2000
200024035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024055 529.00-00 Qualified State Tuition Programs 06/16/2000
200024040 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/16/2000
200024015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024042 42.14-01 Correction of Administrative Errors and Omissions 06/16/2000
200024015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024006 304.00-00 Redemption Through Use of Related Corporations 06/16/2000
200024010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024003 894.01-00 Interest 06/16/2000
200024038 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000
200024022 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 06/16/2000
200024058 861.09-07 Fair Market Value Method 06/16/2000
200024058 864.04-00 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 06/16/2000