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
200845034 1362.01-03 Late Elections 11/07/2008
200845033 1362.01-03 Late Elections 11/07/2008
200845032 1362.01-03 Late Elections 11/07/2008
200845031 1362.01-03 Late Elections 11/07/2008
200845030 54.00-00 Clean Renewable Energy Bonds 11/07/2008
200845029 691.00-00 Recipients of Income in Respect of Decedents 11/07/2008
200845028 2601.00-00 Tax On Generation Skipping Transfers 11/07/2008
200845028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/07/2008
200845027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/07/2008
200845027 355.01-01 Split-Off 11/07/2008
200845027 368.00-00 Definitions Relating to Corporate Reorganizations 11/07/2008
200845027 368.04-00 Assets for Control of Transferee (Type "D") 11/07/2008
200845027 1361.00-00 Definitions 11/07/2008
200845026 355.01-00 Spin-Off 11/07/2008
200845026 368.04-00 Assets for Control of Transferee (Type "D") 11/07/2008
200845025 61.00-00 Gross Income v. Not Gross Income 11/07/2008
200845025 7701.20-00 Indian Tribal Government 11/07/2008
200845025 6041.00-00 Information at Source 11/07/2008
200845025 3402.20-00 Withholding on Payments of Indian Casino Profits 11/07/2008
200845024 7704.03-00 Qualifying Income 11/07/2008
200845023 6166.00-00 Extension of Time to Pay Estate Tax 11/07/2008
200845023 6166.03-00 Active Trade or Business 11/07/2008
200845022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845020 7701.00-00 Definitions 11/07/2008