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
200137033 163.06-04 Qualified Residence 09/14/2001
200137032 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/14/2001
200137031 61.28-00 Damages, Court Awards, Settlements 09/14/2001
200137031 102.00-00 Gifts and Inheritances 09/14/2001
200137030 877.01-00 Principal Purpose--the Avoidance of Tax 09/14/2001
200137029 877.00-00 Expatriation to Avoid Tax 09/14/2001
200137028 42.07-00 Qualified Low-Income Housing Project 09/14/2001
200137027 1362.01-03 Late Elections 09/14/2001
200137027 9100.00-00 Extension of Time for Making Certain Elections 09/14/2001
200137026 168.00-00 Modified Accelerated Cost Recovery System 09/14/2001
200137025 9100.22-00 Other 09/14/2001
200137025 1503.04-04 Dual Resident Corporation 09/14/2001
200137024 9100.00-00 Extension of Time for Making Certain Elections 09/14/2001
200137023 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200137022 2207A.02-00 Recovery With Respect to Gift Tax 09/14/2001
200137022 2519.00-00 Disposition of Certain Life Estates 09/14/2001
200137022 2702.00-00 Special Valuation Rules for Transfers in Trust 09/14/2001
200137021 6511.01-00 Limitation of Amount 09/14/2001
200137020 1362.02-03 Passive Investment Income 09/14/2001
200137019 355.01-01 Split-Off 09/14/2001
200137018 17.15.00-00 COMPROMISE AND SETTLEMENT: Default 09/14/2001
200137017 1362.01-03 Late Elections 09/14/2001
200137016 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 09/14/2001
200137015 1362.01-03 Late Elections 09/14/2001
200137014 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001

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