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 |
|---|---|---|---|
| 200602022 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200602021 | 1362.01-02 | Election After Termination | 01/13/2006 |
| 200602020 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200602019 | 41.00-00 | Credit for Increasing Research Activities | 01/13/2006 |
| 200602018 | 1239.00-00 | Gain from Sale of Depreciable Property Between Certain Related Taxpayers | 01/13/2006 |
| 200602017 | 468B.02-00 | Taxation of Designated Settlement Funds | 01/13/2006 |
| 200602017 | 6041.05-00 | Payments Specifically Included | 01/13/2006 |
| 200602017 | 61.09-29 | Payment of Legal Fees | 01/13/2006 |
| 200602016 | 468B.02-00 | Taxation of Designated Settlement Funds | 01/13/2006 |
| 200602016 | 6041.05-00 | Payments Specifically Included | 01/13/2006 |
| 200602016 | 61.09-29 | Payment of Legal Fees | 01/13/2006 |
| 200602015 | 1362.04-00 | Inadvertent Terminations | 01/13/2006 |
| 200602014 | 1362.04-00 | Inadvertent Terminations | 01/13/2006 |
| 200602013 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200602012 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200602011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2006 |
| 200602011 | 897.00-00 | Disposition of Investment in United States Real Property | 01/13/2006 |
| 200602010 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200602009 | 663.04-00 | 65-Day Rule | 01/13/2006 |
| 200602009 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 01/13/2006 |
| 200602008 | 9100.09-00 | Section 442; Accounting Periods | 01/13/2006 |
| 200602007 | 2032A.00-00 | Valuation of Farm Real Property | 01/13/2006 |
| 200602007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2006 |
| 200602007 | 2057.00-00 | Sales of Certain Employer Securities (Repealed 1989) | 01/13/2006 |
| 200602006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/13/2006 |
