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
200018013 04.10.00-00 ASSESSMENTS: Miscellaneous taxes 05/05/2000
200018013 51.09.00-00 LIENS: Gift tax liens 05/05/2000
200018012 704.01-04 Section 704(c) Considerations 05/05/2000
200018011 704.01-04 Section 704(c) Considerations 05/05/2000
200018010 704.01-04 Section 704(c) Considerations 05/05/2000
200018009 704.01-04 Section 704(c) Considerations 05/05/2000
200018008 704.01-04 Section 704(c) Considerations 05/05/2000
200018007 704.01-04 Section 704(c) Considerations 05/05/2000
200018006 704.01-04 Section 704(c) Considerations 05/05/2000
200018005 09.08.01-00 BCC: Automatic stay: Collect, assessment or recovery of claims 05/05/2000
200018005 50.00.00-00 LEVY 05/05/2000
200018004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/05/2000
200018004 817.06-00 Other Special Rules 05/05/2000
200018003 832.06-00 Losses Incurred 05/05/2000
200018002 6404.01-03 Erroneous or Illegal 05/05/2000
200018001 401.32-00 Matching Contributions and employee Contributions--Nondiscrimination Test 05/05/2000
200017054 414.00-00 Definitions and Special Rules 04/28/2000
200017053 414.07-00 Governmental Plan 04/28/2000
200017052 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 04/28/2000
200017051 101.01-02 Transfer for Consideration 04/28/2000
200017051 351.13-00 Investment Company Exception 04/28/2000
200017051 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/28/2000
200017051 761.00-00 Terms Defined 04/28/2000
200017051 2042.05-00 Possession of Incidents of Ownership 04/28/2000
200017051 7701.02-03 Limited Partnerships 04/28/2000

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