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
200414010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/02/2004
200414010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/02/2004
200414010 2601.00-00 Tax On Generation Skipping Transfers 04/02/2004
200414009 1362.01-03 Late Elections 04/02/2004
200414008 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414007 83.03-02 Transferability of Property 04/02/2004
200414007 83.08-00 Deduction by Employer 04/02/2004
200414006 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414005 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414004 1362.04-00 Inadvertent Terminations 04/02/2004
200414003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414002 2642.00-00 Inclusion Ratio 04/02/2004
200414002 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414001 338.02-00 Qualified Stock Purchase 04/02/2004
200413015 509.02-02 Supporting Organizations 03/26/2004
200413015 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/26/2004
200413015 501.03-02 Foundations 03/26/2004
200413014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/26/2004
200413014 509.00-00 Private Foundation Defined 03/26/2004
200413014 4958.00-00 Excess Benefit Transaction 03/26/2004
200413013 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/26/2004
200413013 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/26/2004
200413012 148.00-00 Arbitrage 03/26/2004
200413011 2044.01-01 Deduction Allowed with Respect to Transfer of Property to Decedent under Section 2056 or 2523 03/26/2004
200413011 2056.07-03 Qualifying Interest 03/26/2004

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