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
200502030 1362.01-03 Late Elections 01/14/2005
200502029 9100.09-00 Section 442; Accounting Periods 01/14/2005
200502028 41.00-00 Credit for Increasing Research Activities 01/14/2005
200502027 1362.01-03 Late Elections 01/14/2005
200502026 1362.01-03 Late Elections 01/14/2005
200502025 1362.01-03 Late Elections 01/14/2005
200502024 1362.04-00 Inadvertent Terminations 01/14/2005
200502023 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/14/2005
200502022 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/14/2005
200502021 1362.04-00 Inadvertent Terminations 01/14/2005
200502020 1362.01-03 Late Elections 01/14/2005
200502019 42.04-03 Restrictions on Existing Buildings 01/14/2005
200502018 2601.00-00 Tax On Generation Skipping Transfers 01/14/2005
200502018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/14/2005
200502018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/14/2005
200502017 2601.00-00 Tax On Generation Skipping Transfers 01/14/2005
200502017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/14/2005
200502017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/14/2005
200502016 355.01-00 Spin-Off 01/14/2005
200502016 368.04-00 Assets for Control of Transferee (Type "D") 01/14/2005
200502015 1362.01-03 Late Elections 01/14/2005
200502014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/14/2005
200502014 2501.01-00 Gift v. Not a Gift 01/14/2005
200502013 216.01-02 Gross Income Requirement 01/14/2005
200502012 141.01-01 Business Use Test 01/14/2005