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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 200604018 | UILC 9100.22-00 | 主题 Other | 发布日期 01/27/2006 |
| 编号 200604017 | UILC 1504.00-00 | 主题 Definitions | 发布日期 01/27/2006 |
| 编号 200604016 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/27/2006 |
| 编号 200604015 | UILC 2601.04-00 | 主题 Transitional Rules | 发布日期 01/27/2006 |
| 编号 200604015 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 01/27/2006 |
| 编号 200604015 | UILC 1015.00-00 | 主题 Basis of Property Acquired by Gift or Transfer in Trust | 发布日期 01/27/2006 |
| 编号 200604015 | UILC 1223.00-00 | 主题 Holding Period of Capital Assets | 发布日期 01/27/2006 |
| 编号 200604015 | UILC 643.06-00 | 主题 Multiple Trusts | 发布日期 01/27/2006 |
| 编号 200604014 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/27/2006 |
| 编号 200604013 | UILC 121.00-00 | 主题 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 发布日期 01/27/2006 |
| 编号 200604012 | UILC 42.10-05 | 主题 No Recapture on Disposition Where Bond Posted | 发布日期 01/27/2006 |
| 编号 200604012 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 01/27/2006 |
| 编号 200604011 | UILC 42.10-05 | 主题 No Recapture on Disposition Where Bond Posted | 发布日期 01/27/2006 |
| 编号 200604011 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 01/27/2006 |
| 编号 200604010 | UILC 9100.22-00 | 主题 Other | 发布日期 01/27/2006 |
| 编号 200604010 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 01/27/2006 |
| 编号 200604009 | UILC 9100.22-00 | 主题 Other | 发布日期 01/27/2006 |
| 编号 200604009 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 01/27/2006 |
| 编号 200604008 | UILC 562.01-00 | 主题 General Rule | 发布日期 01/27/2006 |
| 编号 200604007 | UILC 1296.00-00 | 主题 Passive Foreign Investment Company | 发布日期 01/27/2006 |
| 编号 200604007 | UILC 9100.22-00 | 主题 Other | 发布日期 01/27/2006 |
| 编号 200604006 | UILC 2519.00-00 | 主题 Disposition of Certain Life Estates | 发布日期 01/27/2006 |
| 编号 200604006 | UILC 2207A.00-00 | 主题 Right of Recovery in the Case of Certain Marital Deduction Property | 发布日期 01/27/2006 |
| 编号 200604006 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/27/2006 |
| 编号 200604005 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 01/27/2006 |
