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
201024043 2601.04-00 Transitional Rules 06/18/2010
201024043 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024043 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024043 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024042 861.09-00 Allocation and Apportionment of Interest Expense (In General) 06/18/2010
201024042 861.09-06 Asset Method of Apportionment 06/18/2010
201024042 861.09-07 Fair Market Value Method 06/18/2010
201024041 104.03-00 Damages 06/18/2010
201024040 6621.00-00 Determination of Rate of Interest; Compounding of Interest 06/18/2010
201024039 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 06/18/2010
201024038 1362.01-03 Late Elections 06/18/2010
201024037 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/18/2010
201024036 1031.01-00 Property Held For Productive Use or Investment 06/18/2010
201024036 1031.02-00 Like Kind Property 06/18/2010
201024035 2056.01-00 Terminable Interests 06/18/2010
201024034 9100.04-00 Section 168; MACRS 06/18/2010
201024034 9100.02-00 Section 59(e) 06/18/2010
201024033 7701.00-00 Definitions 06/18/2010
201024033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2010
201024032 35.00-00 Overpayments of Tax 06/18/2010
201024031 1382.00-00 Taxable Income of Cooperatives 06/18/2010
201024031 199.06-00 Agricultural and Horticultural Cooperatives 06/18/2010
201024030 1382.00-00 Taxable Income of Cooperatives 06/18/2010
201024030 199.06-00 Agricultural and Horticultural Cooperatives 06/18/2010

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