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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201024018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024018 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024018 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024017 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024017 2601.04-00 Transitional Rules 06/18/2010
201024017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024017 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024017 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024016 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024016 2601.04-00 Transitional Rules 06/18/2010
201024016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024015 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024015 2601.04-00 Transitional Rules 06/18/2010
201024015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024014 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024014 2601.04-00 Transitional Rules 06/18/2010
201024014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024013 460.00-00 Special Rules for Long-Term Contracts 06/18/2010
201024013 460.01-00 Percentage of Completion - Capitalized Cost Method 06/18/2010
201024013 460.05-03 Aggregation Rules 06/18/2010
201024013 460.07-00 Change in Method of Accounting for Long-Term Contracts (See Also 446. and451.) 06/18/2010
201024013 460.09-00 Proper Reporting Under the Long-Term Contract Method of Accounting 06/18/2010
201024012 2702.02-02 Personal Residence in Trust 06/18/2010
201024011 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/18/2010

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