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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Номер UILC Тема Дата публикации
200630007 168.24-01 Normalization Rules 07/28/2006
200630006 170.00-00 Charitable, Etc. Contributions and Gifts 07/28/2006
200630006 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 07/28/2006
200630005 1031.06-00 Multi-Party Exchanges 07/28/2006
200630004 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2006
200630003 9100.00-00 Extension of Time for Making Certain Elections 07/28/2006
200630002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2006
200630001 115.00-00 Income of States, Municipalities, etc. 07/28/2006
200629031 168.20-00 Classification of Property 07/21/2006
200629030 162.21-01 Fines and Penalties 07/21/2006
200629029 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/21/2006
200629028 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/21/2006
200629027 168.36-00 Additional First Year Depreciation 07/21/2006
200629026 461.16-00 Accrual of Other Taxes 07/21/2006
200629025 7602.07-01 Authority to Issue 07/21/2006
200629024 9100.05-00 Section 266; Carrying Charges 07/21/2006
200629024 266.01-00 Elections 07/21/2006
200629023 1362.04-00 Inadvertent Terminations 07/21/2006
200629022 1362.01-03 Late Elections 07/21/2006
200629021 2601.00-00 Tax On Generation Skipping Transfers 07/21/2006
200629021 643.06-00 Multiple Trusts 07/21/2006
200629021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/21/2006
200629021 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/21/2006
200629021 1223.00-00 Holding Period of Capital Assets 07/21/2006
200629021 2001.00-00 Imposition and Rate of Tax 07/21/2006

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