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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编号 UILC 主题 发布日期
200106008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 02/09/2001
200106007 61.00-00 Gross Income v. Not Gross Income 02/09/2001
200106007 61.27-00 Interest in Estate or Trust 02/09/2001
200106006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/09/2001
200106005 165.00-00 Deductions For Losses 02/09/2001
200106005 461.02-00 Cash Method 02/09/2001
200106005 461.07-00 Contested Liabilities 02/09/2001
200106004 367.00-00 Foreign Corporations 02/09/2001
200106003 7201.10-00 Existence of Tax Deficiency 02/09/2001
200106002 9999.98-00 Not Able to Identify Under Present List 02/09/2001
200106001 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 02/09/2001
200105067 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/02/2001
200105066 72.20-04 Substantially Equal Payments 02/02/2001
200105065 401.06-00 Required Distributions 02/02/2001
200105065 401.06-02 Employee Dies Before Entire Interest Distributed 02/02/2001
200105064 401.29-02 Special Distribution Requirements 02/02/2001
200105063 401.06-00 Required Distributions 02/02/2001
200105063 401.06-02 Employee Dies Before Entire Interest Distributed 02/02/2001
200105062 6654.00-00 Failure By Individual to Pay Estimated Income Tax 02/02/2001
200105061 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/02/2001
200105060 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2001
200105060 368.00-00 Definitions Relating to Corporate Reorganizations 02/02/2001
200105059 2055.12-10 Reformations of Nonqualifying Interests 02/02/2001
200105058 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/02/2001
200105058 2039.00-00 Annuities (Included v. Not Included in Gross Estate) 02/02/2001

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