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
200414014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414014 1362.01-03 Late Elections 04/02/2004
200414013 708.00-00 Continuation of Partnership 04/02/2004
200414013 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/02/2004
200414013 752.00-00 Treatment of Certain Liabilities 04/02/2004
200414012 1362.04-00 Inadvertent Terminations 04/02/2004
200414011 664.03-02 Charitable Remainder Unitrust 04/02/2004
200414011 2055.12-10 Reformations of Nonqualifying Interests 04/02/2004
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