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
200151008 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 12/21/2001
200151007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151004 481.00-00 Adjustments Required by Changes in Method of Accounting 12/21/2001
200151003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/21/2001
200151002 3231.01-00 Employers v. Not Employers 12/21/2001
200151001 146.07-00 Carryforward of Allocation 12/21/2001
200151001 9100.00-00 Extension of Time for Making Certain Elections 12/21/2001
200150025 1362.01-03 Late Elections 12/14/2001
200150024 1362.01-03 Late Elections 12/14/2001
200150023 355.01-00 Spin-Off 12/14/2001
200150022 1362.01-03 Late Elections 12/14/2001
200150021 1362.01-03 Late Elections 12/14/2001
200150020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2001
200150020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/14/2001
200150020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/14/2001
200150019 664.03-02 Charitable Remainder Unitrust 12/14/2001
200150019 664.04-00 Valuation 12/14/2001
200150018 7702.02-00 Cash Value Accumulation Test 12/14/2001
200150018 7702.03-00 Guideline Premium Requirements 12/14/2001
200150018 7702.20-00 Correction of Errors 12/14/2001
200150017 1362.04-00 Inadvertent Terminations 12/14/2001
200150016 2601.00-00 Tax On Generation Skipping Transfers 12/14/2001
200150015 1362.01-03 Late Elections 12/14/2001

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